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美国是对注册会计师虚假陈述民事赔偿制度作了明确、系统规范的国家,对我国注册会计师民事责任制度的建立具有重要的借鉴意义,但由于中美两国的经济体制、法律制度,特别是证券市场的成熟程度有较大差别,因此在借鉴过程中必须结合中国国情。同时,本文通过对我国注册会计师审计报告虚假陈述民事责任五个阶段的简要回顾,根据相关法律、法规的基本精神,结合我国会计界、法律界的主流观点,对注册会计师审计报告虚假陈述民事责任的基本观点进行了归纳和总结。
The United States is a clear and systematic regulation of the CPA false statement civil compensation system, which has important reference for the establishment of CPA civil liability system in our country. However, due to the economic system and legal system in China and the United States, especially the securities Market maturity is quite different, so in the process of reference must be combined with China’s national conditions. At the same time, through the brief review of the five stages of civil liability of false statement in the audit report of CPA in our country, according to the basic spirit of the relevant laws and regulations, combined with the mainstream opinion of accounting circles and legal circles in our country, this paper analyzes the CPA’s audit report false statement civil liability The basic point of view is summarized and summarized.