从审计准则角度看注册会计师的民事责任

Civil Responsibility of Licensed Accountant from the Angle of Audit Standards

分析了独立审计准则中的“真实性”概念与法律意义上的“真实性”之间的区别,探讨了独立审计准则中的“职业谨慎”与民法上的“过失(过错)”之间的关系,得出独立审计准则中的“真实性”与民法上的“过错”相对应,只要注册会计师遵循准则,保持合理的职业谨慎,就不会发生重大过失,避免承担民事责任。

This paper analyses on the differences between the concept of the “validity”in the independent audit standards the “validity”in legal meaning, probes into the relations between the “professional caution”in the independent audit standards and the “mistake (fault)”in civil law, and concludes that the “validity”in independence auditing standards is correspond to the “fault”in civil law, only if the licensed accountants abide by the independence auditing standards, keep rational professional caution, can they be avoided from making severe faults and bearing civil responsibility.