对我国独立审计民事责任认定与追究机制的探讨

An Exploration of the Mechanism of Identification,Investigation and Affixment of a Certified Public Accountant's Civil Liability in the Practice of Independent Audit in China

随着我国经济体制改革步伐加快和加入世界贸易组织后独立审计职业发展空间的扩展,中国审计市场也正经历着前所未有的改革和发展。但是近年来国内审计市场曝光了一系列重大的审计失败案例,暴露出现行的独立审计民事责任认定和追究机制不适应中国独立审计事业的发展现状。针对中国独立审计民事责任认定与追究机制的特点进行分析,指出适应独立审计国际化的发展趋势,中国应借鉴美国审计市场机制的成熟经验,进一步完善该机制,使得未来的审计责任追究机制呈现出较高的独立性和惩戒的严厉性等特征。

With the acceleration of the economic system reform and the extension of the independent audit services after China＇s WTO entry, the auditing market is meeting an unprecedented reform and development. However, a series of major cases of auditiong failure which have happened to the domestic auditing market in recent years have exposed the fact that the current mechanism of identification, investigation and affixment of a certified public accountant＇s civil liability for his or her auditing behaviour does not adapt to the development status quo of the services of independent audit in our country. An analysis is made in view of the characteristics of the mechanism of identification, investigation and affixment of a certified public accuntant＇s civil liability for his or her auditing behaviour in the practice of independent audit in China, and it is pointed out that in the course of adapting to the tendency of independent audit towards internationalization ripe experience from America in auditing market mechansim should be used for reference and further perfected, so that in the years to come the characteristics of great independence and severe punishment can be presented in the mechanism of auditing liability investigation and affixment.