审计侵权责任中第三人范围认定的经济学分析

An Economic Analysis on the Scope of Third Parties in Tort Liability of Auditors

对注册会计师侵权责任中的第三人范围认定的经济学分析表明,一味强调扩大注册会计师民事法律责任的边界,并不是解决注册会计师审计侵权民事责任的最优方法。应将审计侵权民事责任置于公司治理结构的框架下,合理设定注册会计师审计侵权责任的预防水平,寻求最小的预期社会成本,在注册会计师、被审计单位及公众投资者等利害关系人之间实现利益平衡。

Concerning the scope of the third parties, there are ＂Uhramares Standdrd＂, ＂Restatement Standard＂, ＂Reasonably Foresee- able Standard＂ in theory and corresponding judicial practice. By using tort liability of economic theory, this paper analyzes the scope of third parties of tort liability of auditors, and concludes that stressing constantly to expand the boundary of liability is not a fundamental approach to the civil liability of auditors, and it should be put under the framework of corporate governance structure so that the balance of interests among the company, auditors and investors could be achieved.