注册会计师审计报告虚假陈述民事责任的免责研究

Research on the Exemption from Civil Liability Caused by False Statement in Auditor's Report

注册会计师审计报告虚假陈述民事责任的免责,是注册会计师民事责任的核心问题之一。本文以《1.9规定》、《6.11规定》等司法解释及相关的法律法规为依据,充分利用《1.9规定》、《6.11规定》中的免责及共同侵权事由,对会计师事务所及注册会计师在虚假陈述民事案件中应负的责任作出合乎法理的解释和界定,把民事赔偿限定在合理的范围内,有利于维护会计师事务所及注册会计师的正当合法权益。

The exemption from civil liability caused by false statement in auditor＇s report is one of the cores in CPA civil liabilities. Based on 1.9 rules, 6.11 rules, and other judicial interpretations and relevant laws or regulations, this paper takes full advantages of the exemption from liabilities and the matter of joint tort in 1.9 rules and 6. II rules in order to make accepted - by- law explanations and definitions of responsibilities which the CPA firms and auditors should take in civil case resulted from false statement in auditor＇s report. It confines civil compensations to reasonable fields so that it better defends the right legitimate rights and interests of CPA firms and auditors.