从注册会计师的注意义务看独立审计准则的法律地位

Legal Status of the Independent Auditing Standards Viewed from Duty of Care for CPA

注册会计师承担的审计责任是一种注意义务违反的过失责任。相对于普通人而言 ,注册会计师注意义务是一种高度的注意义务 ;相对于其专业团体而言 ,注册会计师注意义务必须达到的仅仅是本团体中一般人的水平 ,即所谓的“合理谨慎”。独立审计准则是判断注册会计师注意义务的基础 ,它发端于司法实践 ,在发展过程中也得到了司法实践的支持和肯定。中国独立审计准则的制订 ,履行的是一个立法程序 ;独立审计准则在中国具有法规的地位。法律赋予独立审计准则作为注册会计师注意义务判别标准的抗辩地位。最后 ,本文对有关独立审计准则的非难提出了质疑 ,认为尊重独立审计准则的法律地位 ,是促进审计准则发展的前提 ;尊重会计专业团体的生存方式 ,是法学家应有的品格。

Certificated Public Accountants take the liabilities for negligence pertaining to a breach of duty of care.The Certificated Public Accountant bears more duty of care than the ordinary people on the one hand,and bears care as due as a common professional man majoring auditing on the other hand.Deriving from and then supported by judicial decisions,the Independent Auditing Standards is the foundation of duty of care for the Certificated Public Accountant.Chinese Independent Auditing Standards are one of sources of law made through legislative procedure.According to law,The Chinese Independent Auditing Standards can be used as a plea of due professional care.Finally,condemnation of the Independent Auditing Standards is discussed and a proposal put forward.