論注冊(cè)會(huì)計(jì)師的民事責(zé)任.pdf

1、黑龍江大學(xué)碩士學(xué)位論文論注冊(cè)會(huì)計(jì)師的民事責(zé)任姓名：羅玉強(qiáng)申請(qǐng)學(xué)位級(jí)別：碩士專(zhuān)業(yè)：法律民商法學(xué)指導(dǎo)教師：翟羽艷20091025黑龍江大學(xué)碩士學(xué)位論文AbstractItiswellknownthataregisteredcivilliabilityofaccountantsscienceresearchareasisthepartofCivilandCommercialLawin1960s一1970s，largeamountoflitig

2、ationshavetakenplaceintheWesterncountriesEspeciallyintherecentlyyears，financialscandalsoccurredinEnron，WorldComaleshakingtheUScapitalmarkets，theresultsislossof7morethanonetrillionUSdollarsinmarketvalue，andittakeawaytheco

3、nfidenceofinvestorsInordertestoreinvestorconfidence，theUSCongresspassedthe‘‘2002PublicCompanyAccountingReformandInvestorProtectionAct，”whichwassignedinJuly30，2002asaformallegaldocumentThebillrequiredanindependentmonitori

4、ngcommitteemonitoringofregisteredaccountants；payattentiontotheindependenceofcertifiedpublicaccountants；strengthenthecorporategovernancestructure，definedthecompany’Sfinancialreport，enhancedthecompany’Sfinancialdisclosureo

5、bligations，andincreasedthepenaltiesforthecompany’SmanagementAsthemarketeconomyofChina’Sestablishmentanddevelopment，certifiedpublicaccountantsinvolvedinthelitigationareontheriseCertifiedPublicAccountantverificationorigina

6、tedinthefieldofverification，duetothelackoflegalprovisions，aregisteredaccountantfalseverificationofcivilliabilitymainlybeenaccordingtotheSupremePeople’SCourt’SjudicialinterpretationinpracticeThejudicialinterpretationofthe

7、CertifiedPublicAccountantfalseverificationofthelegalbasisforcivilliability，responsibilityandaccountabilityoftheorderofthescopeofissuessuchasdoingamoreclearlydefined，butitsmostlyfortheapprovalofspecificcases，andhasnotform

8、edacivilliabilityforcertifiedpublicaccountantsmoresystematictheoreticalframeworkLaterinthesecuritiesmarketandlistedcompanyinformationdisclosureinthefmancialreport，certifiedpublicaccountantstOplayanincreasinglyimportantro