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证券民事赔偿制度被引入司法实践,体现了我国司法改革中对投资者权益的保护,也在一定程度上扩大了作为证券市场信息中介的会计师事务所审计责任的范围。本文通过对注册会计师民事赔偿诉讼的博弈分析,希望广大会计师事务所尽早意识到潜在的诉讼威胁,增强风险意识,提高审计质量。
Securities civil compensation system was introduced into judicial practice, reflecting the protection of the rights and interests of investors in judicial reform in our country, and to a certain extent, expanding the scope of auditing responsibility of accounting firms as securities market information intermediaries. Through the game analysis of CPA civil compensation lawsuit, I hope that the majority of accounting firms can realize the potential litigation threat as soon as possible, enhance the risk awareness and improve the audit quality.