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六、注册会计师法律责任的地雷阵在哪里 会计界的有识之士已经提醒我们:前途并非一片光明,注册会计师的法律责任问题是一个世界性的难题。在我国,过去两年中对注册会计师法律责任的诉讼还只是集中于验资这个领域,相比之下,财务报表审计才是注册会计师真正的地雷阵。 的确,即使没有最高法院法函[1996]56号,注册会计师也不可能逃避对利害关系人的民事法律责任。《注册会计师法》第42条关于民事责任的规定覆盖了注册会计
Sixth, the legal liability of certified public accountants mine array where people in the accounting profession have reminded us: the future is not bright, the legal responsibility of certified public accountants is a worldwide problem. In our country, the litigation on the legal responsibility of certified public accountants in the past two years is still only focused on the field of capital verification. In contrast, auditing of financial statements is the real minefield of Certified Public Accountants. Indeed, even without the letter of the Supreme Court [1996] No. 56, CPAs can not evade civil liability to interested parties. Article 42 of the “Certified Public Accountants Law” on civil liability rules cover the accounting