独立审计准则法律地位的经济学分析

Economics Analysis on the Legal Status of Independent Auditing Standards

2006年独立审计准则的颁布,对注册会计师执业提出了新的要求。注册会计师遵循独立审计准则,是否可以作为判断注册会计师应否承担某种不利后果或赔偿民事责任的标准?对这一问题的认识,会计界与法律界存在一定的分歧。从经济学的角度分析注册会计师法律责任的归责原则,可以进一步明确独立审计准则的法律地位。

Independent auditing standards in 2006 put forward new request to CPAs. Can we consider independent auditing standards as a judging criterion on the basis of which CPA should assume some of the civil legal liability？ accountants and justicers have different views on it. From an economic point of view, the independent auditing standards should be the fundamental criterion to judge the legal responsibility.