新《证券法》和新《公司法》对注册会计师实务的影响——从“科龙股东诉德勤案”说开去

How the New Securities Law and Corporate Law Influence CPAs' Work——From "Kelon minority shareholders sue Deloitte"

文章以案例入手,论证了新《证券法》和新《公司法》对注册会计师实务的影响。作者首先对新旧法条进行了对比研究、评测法的修订对社会的影响,然后分项考证受动的具体业务领域,并对注册会计师如何面对机遇和挑战提出了建议。

The paper starts with the case that Guangdong Kelon minority shareholders sue Deloitte, then evaluates the social influence of the Laws revision through contrasting the new and the old laws, and researches the effect on CPA＇ s work in several respects, finally, gives CPAs .some advices on how to deal with the challenges and opportunities.