注册会计师法律责任的成因及对策研究

Causes and Countermeasures of the CPA's Law Duty

由于被审单位的错误、违法行为、经营失败,注册会计的违约、欺诈等行为,国家有关法律法规的滞后等原因,导致注册会计师法律责任的产生。注册会计师的法律责任问题,已成为世界各国审计研究的重点,它不仅关系到注册会计师行业的生存和发展,还会影响整个社会的经济秩序。根据注册会计师法律责任的成因,应采取如下对策:第一,注册会计师行业应积极协调有关法律之间的矛盾,补充完善《注册会计师法》等有关法规中对注册会计师法律责任的规定;第二,确定《独立审计准则》在司法实践中的地位;第三,建立、健全会计师事务所质量控制制度;第四,注册会计应严格遵循职业道德和专业标准要求;第五,审慎选择被审单位,认真与委托人签定业务约定书;第六,提取风险基金或购买责任保险;第七,加大行业宣传力度,降低人们对注册会计师审计的过高期望。

Because of the audited unit's mistakes,the CPA'cheating,delaying of concerning China's laws,etc,the CPA's law duty has become the investigative point in China,it not only relates to the CPA's development,but also influences social economic order .Based on the above,this article poses the following countermeasures:1.The CPA should be positive to moderate the antinomy of the relevant law,adding relevant laws inside to the CPA law duty.2.PutThe Independenceaudit Standard into practice.3.Establishing the accounting firm quantity control system.4.The CPA should follow the occupation morals strictly with the profession standard.5.Choosing the audited unit with circumspection,earnest signing the business agreements with clients.6.Withdrawing the risk fund or purchasing the liability insurance.7.Intensifying the propagate of mdustries, reducing the over-expection of people to CPA.