试析注册会计师职业责任的单方集体约定现象

A Phenomenon of Unilateral Collective Agreement on the Registered Accountant's Liability

注册会计师在与审计委托人的博弈中,因后者缺乏对审计惯例的了解,退出了对审计职业责任界定的谈判,出现了注册会计师对职业责任的单方集体约定现象。这种现象与签约双方的信息不对称、审计服务的被动性和诉讼成本的关注有关。重新界定注册会计师职业责任,需要一种司法力量的介入,在考虑审计报告使用者对审计职业责任预期的基础上,对审计职业责任的现行统一约定进行适当修订。

In the game between the registered accountant and the auditor's agent, appears a phenomenon of unilateral collective agreement on the registered accountant's liability, owing to the agent's little understanding about auditing practice and hence the withdrawal from the negotiation on the definition of auditor's liability. This phenomenon is relevant to the two contracted parties' informational asymmetry, their care with the litigation cost, and the passivity of audit service. To redefine the registered accountant's liability, it needs judicial intervention, that is to say, an appropriate amendment should be made to the existing common agreement on audit liability.