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近几年来,我国注册会计师行业涉及民事索赔案件的数量急剧增加。由于在对涉案注册会计师民事责任的相关问题的看法上存在许多分歧,在处理上未能形成规范的政策规定,导致一些注册会计师的合法权益受到侵犯。本文仅对其中的焦点分歧进行以下归纳和阐述。1.民事责任主体:会计师事
In recent years, the number of cases involving civil claims in China’s CPA industry has dramatically increased. Due to many differences in the opinions on the related issues of civil liability of CPA, the failure to form a standard policy and regulation resulted in the infringement of the legitimate rights and interests of some certified public accountants. This article only focus on the differences which are summarized and elaborated below. 1. The main body of civil liability: accounting division