证券市场上注册会计师的民事责任探讨

On the Liability of Accountants in Securities Market——Concerning Misrepresentation

证券市场上有"三大祸害"(虚假陈述、内幕交易、市场操纵),其中虚假信息居首,而虚假信息中很大一部分是虚假财务报表,审计师往往失足于此。因此,健全审计师的民事赔偿制度,不仅可使受害人获得权利救济,而且有利于证券市场的健康发展。本文拟从注册会计师在虚假陈述中所起的作用出发,探讨注册会计师在审计方面的民事责任性质、责任的认定标准及受害人范围的确定等问题。

Misrepresentation is the greatest detriment in securities market. As performing an audit, a certificated accountant is always involved in misrepresentation for failing to detect the fraud and misconduct in a business's financial records. Absolutely, he is liable to the users of the opinion letter issued by himself. The essay discusses the nature of accountant's liability, the standard of defining liability and the scope of plaintiff from beginning the exploration of a certificated accountant's function in misrepresentation .