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按照现有法律责任体系所确定的责任承担办法和追责程序,投资者损失几乎不能从发布虚假审计意见的注册会计师身上获得补偿。造成这一情况的主要原因在于“轻民事、重行政”的制度设计,以及民事追责过程中在审计责任的认定、索赔主体及赔偿额的计算和分摊办法等方面存在较多的不合理或不完善。建议构建以民事责任为主体的注册会计师法律责任体系,修订或完善现有民事责任制度,以促进注册会计师事业的发展。
In accordance with the current legal liability system to determine the way of responsibility and accountability procedures, investors almost impossible to lose the false audit opinion issued by certified public accountants who get compensation. The main reason for this is that there are many problems in the system design of “light civil and heavy administration” and the determination of audit responsibility, the subject of compensation and the method of calculating and apportioning the compensation in the process of civil liability Reasonable or imperfect. It is suggested to construct a legal liability system of certified public accountants with civil liability as the main body and to amend or improve the existing civil liability system so as to promote the development of certified public accountants.