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本世纪60年代以来,世界各国社会审计人员被控的诉讼案件急剧增加,注册会计师被控违约、过失或欺诈的民事和刑事诉讼案件导致了所谓的“诉讼爆炸”、“诉讼浪潮”。在我国,前几年出现过震惊整个注册会计师行业乃至全社会的三大案件,即深圳经济特区会计师事务所对原野公司一案,北京中诚会计师事务所对长城机电公司一案,海南新华会计师事务所对中水国际集团公司一案。这三家会计师事务所均
Since the 1960s, the number of lawsuits charged by social auditors in various countries in the world has risen sharply. Civil and criminal lawsuits brought by CPA accused of default, negligence or fraud have led to the so-called “explosion of litigation” and “wave of litigation.” In our country, a few years ago there were three major cases that shocked the whole CPA profession and even the whole society, that is, Shenzhen SEZ Certified Public Accountants Co., Ltd. had a case against Wilderness Company, Beijing Prudential Certified Public Accountants Co., Ltd. against Great Wall Electromechanical Company, Hainan Xinhua Certified Public Accountants Firm’s case against China Water International Corporation. The three accounting firms are