论证券虚假陈述赔偿中审计人责任的认定与限定

On the Identification and Limitation of Auditor’s Responsibility in Securities False Statement Compensation

会计师事务所在证券信息披露中具有专家审验、信用背书以及独立性等特质,应依法合规履行审计人职责,否则将在证券虚假陈述民事赔偿中承担责任。证券虚假陈述中审计人责任的认定与合理限定,是司法裁判中的关键性问题,不仅决定审计人最终承担的民事赔偿数额,还关涉投资者保护与审计行业发展的价值平衡。基于目前审判实践,我国对审计人赔偿责任的认定由完全连带责任向比例连带责任转变,体现了过责相当的裁判理念,极具法律适用价值。然而,依据现有审计人责任的法理基础、法律规定及问责实务,仍存在明确责任认定标准及其合理限度、统一裁判适用的空间。在厘清审计人勤勉尽责义务、反思与重构比例连带责任的具体路径指引下,应探索既符合实质正义价值追求又契合现代金融运行逻辑的责任认定标准与合理限度。

The accounting firm has the characteristics of expert examination,credit endorsement and independence in the disclosure of securities information.It should perform the duties of auditor in accordance with the law,other⁃wise it will bear the responsibility in the civil compensation of securities misrepresentation.The determination and reasonable limitation of the auditor’s liability in securities misrepresentation is a key issue in judicial adjudication.It not only determines the amount of civil compensation ultimately borne by the auditor,but also concerns the value balance between investor protection and the development of the audit industry.Based on the current trial practice,China’s determination of the auditor’s liability for compensation has changed from full joint and several liability to proportional joint and several liability,which reflects the concept of equal liability and has great legal application value.However,according to the legal basis,legal provisions and accountability practice of the existing auditor’s responsibility,there is still room for clarifying the standard of responsibility identification and its reasonable limits,and unifying the application of the referee.This paper will explore the responsibility identification standards and reasonable limits that are in line with the pursuit of substantive justice value and the logic of modern financial oper⁃ation under the specific path of clarifying the auditor’s duty of diligence,reflection and reconstruction of propor⁃tional joint and several liability.