Legal responsibility of the registered accountant problems and countermeasures.doc
《Legal responsibility of the registered accountant problems and countermeasures.doc》由会员分享,可在线阅读,更多相关《Legal responsibility of the registered accountant problems and countermeasures.doc(4页珍藏版)》请在得力文库 - 分享文档赚钱的网站上搜索。
1、Legal responsibility of the registered accountant problems and countermeasures蕾诺特斯:注册会计师法律责任问题及对策研究刘冰译,金融科技博览,2008年第8期。(Liverpools budding: the legal responsibility of the registered accountant problems and countermeasures study LiuBingYi, the financial science and technology exhibition, 2008, 8 per
2、iod.)In China, the legal responsibility of the registered accountant regulations the shortcomings of the current our country related to the laws of the legal responsibility of the registered accountant many, including the certified public accountants law, the PRC securities law, the interim measures
3、 for prohibiting securities frauds , the certified public accountants registered stock pilot enterprise business about the provisional regulations of the laws and regulations, such as the problems are a is the contradiction between the different legal provisions, the second is the responsibility tha
4、t lack of certified public accountants corresponding professional judgment standard, three is the independent audit principles legal status is not obvious, in the actual work the judge rarely will the independent audit principles as a judgment basis. Four is the false financial report that boundaryL
5、imit fuzzy. From the reality of law practice show that China about the legal responsibility of the registered accountant, especially registered civil legal liabilities of certified public accountants is still inadequate legislation system, how to perfect our countrys civil legal responsibility syste
6、m certified public accountants has always been a hot topic.Two, the influence of the legal responsibility of the registered accountant factor analysisFrom all the different legal system to see, generally, registered accountants assume lawsThe main obligation is chartered accountant the breach, fault
7、 or fraud, audit entrusting, beAudit unit or other interested third person cause loss or damage, according to phasePass laws should bear the legal consequences. But from our country current form to see, causeThe legal responsibility of the registered accountant have not only the public accounting fi
8、rm and the registered accountants itselfThe reason, and the whole social environment and market mechanism of reason.One is the cognizance of the legal responsibility of the registered accountant the agency does not improve 1, the legal responsibility of the registered accountant that basis and defin
9、e institutions. In our country civil law and other laws and regulations, for social audit civil liability not detailed regulations, imputation principle is not clear. The independent audit standards in China by an accountant registered in China association accept draft date: 2011-06-10Will draw up,
10、approved by the ministry of finance shall be implemented after, belong to department regulations, their status in law but not given proper confirmation. And our country at present about CPAs civil liability and criminal liability of the determination and decisions belongs to the peoples court.2, the
11、 share of legal responsibility of the registered accountant. According to the law of the Peoples Republic of the certified public accountant law regulation, the certified public accountants audit responsibility is refers to the certified public accountants according to the requirements of the indepe
12、ndent audit standards for the audit report, published on the audit opinions and responsible. Accounting responsibility and audit responsibility are two different nature of the responsibility, both neither can substitute mutually, also cannot pass on each other. But when the auditees appear in a fina
13、ncial crisis or bankruptcy case, whether users of the information or the judge, tend to have the ability to pay from registered public accounting body win compensation.Two is an accounting firm is not perfect governance structure1, the firm is not perfect governance structure. Decoupling change when
14、 making, many firms cope with haste, vested interests earmarking, and the equity setting not reasonable, unable to form the necessary restriction mechanism. In addition, our country at present the most public accounting firms have taken out the form of a limited liability company. The firms with ver
15、y low cost, potential returns but very, hard to keep independence.2, the quality control system and procedures not perfect. Public accounting firms in order to make a profit, always tried to reduce cost. Such as: no executive level 3 review system, internal control weak; Some firms make contract, in
16、come into, the audit package to give personal income; Some ignore professional ethics, and even sell credit, the office of the official seal.Three is certified public accountants themselves professional ethics problems1, individual registered accountants professional moral low. If individual auditor
17、s professional dedication is not strong, literally signed increased the audit risk. Professional competence insufficient. lack of professional cautious. Many auditors collection of audit evidence clearly not enough, or use inappropriate auditing procedures, or too much trust management authorities.2
18、, the audit of the existence of fraud. There were a lot of certified public accountants or their spouse, children are full-time or part-time people, and it makes the credibility of the certified public accountants industry will inevitably from public suspicion. Because of the interests of involvemen
19、t with the audited work unit of collaborative fraud behavior also is very easy to happen.Three, strengthening our country legal responsibility of the registered accountant measuresBe reasonable standard define the legal responsibility of the registered accountant, must through the government, law, r
20、egistered accountants industry, the enterprise and the social public to work hard together, through the relevant certified public accountants relateds law is harmonious and unified, improve the quality of certified public accountants, perfect the system, strengthen the responsibility and measures to
21、 rebuild a sound, a good social audit system.One is the authority to establish the legal responsibility of the registered accountant that institutionsPerfect the relevant laws and regulations and modify the law on certified accountants, in law explicitly registered accountants audit unit is the fail
22、ure responsibility should not be certified public accountants; Set up legal liability share system, the certified public accountant of false financial statements have joint liability, especially joint responsibility for compensation. The audit on the civil liability of the laws, to form civil sancti
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- Legal responsibility of the registered accountant problems and countermeasures
链接地址:https://www.deliwenku.com/p-48542969.html
限制150内