注册会计师执业责任鉴定人五个问题分析

A Study on the Basic theory of the Judicial Appraiser for CPA's Responsibility Identification

本文认为,现阶段发挥注册会计师执业责任鉴定人在法律诉讼的专家证人作用更有利于保护注册会计师的合法权益。鉴定人应具备相应的资格和能力,享有和承担法律赋予的权利和义务。对鉴定人错鉴责任的追究上,应以行政责任为主,刑事责任、民事责任为辅。

This study holds the CPA＇s responsibility identification, and authorized. He will be accused view that the judicial appraiser should work as an expert witness m me which is beneficial to CPAs. The judicial appraiser should be qualified for administrative liability mainly rather than criminal liability and civil liability when wrong appraisal occurs.