虚假验资诉讼中专家职业义务的认定

Judgement of Professional Duties in False Capital Verification

在司法实践中,会计师事务所是否承担责任关键要根据对其主观过错的认定,而专家职业义务应作为主观过错认定的标准。因此,明确专家职业义务的定义以及认定在虚假验资诉讼中有重要的意义。

In judicial practice, the fact whether CPA firms should take the responsibility lies in the judgment of the subjective negligence while professional duties should be regarded as the criterion in judging the subjective negligence. Therefore, definition and judgment of professional duties prove to be of great significance in false capital verification.