英美法國(guó)家及我國(guó)會(huì)計(jì)師對(duì)第三人民事責(zé)任比較研究.pdf

1、Y862544對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文論文題目：英美法國(guó)家及我國(guó)會(huì)計(jì)師對(duì)第三人民事責(zé)任比較研究主題詞：會(huì)計(jì)師第三人比例責(zé)任專業(yè)：民商法研究方向：會(huì)計(jì)法學(xué)生姓名：熊曉輝學(xué)號(hào)：200320511110246導(dǎo)師姓名：徐海燕副教授寫作時(shí)間：2005年7月至2006年3月AbstractAuditor’sliabilitytothirdpartieshasalwaysbeenahottopicThisarticlewillconcen心at

2、eontheliabil時(shí)ofauditorstotllirdparties，andraisesomesuggestionstoChiIlaAuditor’sliabilitytothirdpartiesiswithinthescopeofinformationtortCPAfirmswinbeartheliabilityInChinaitisthesameFromtheprincipleofpdvityofcontract，tothe

3、principleofknownthirdparty，andthentotheprincipleofforeseeablethirdparty，butfinallybacktotheprincipleofknowntIlirdpartyThestandrdofdecidingthethirdpartytoauditosisswingaround，beeanseofthejudge’swei出amongtheauditor’sprofes

4、sionalinterestandtheinterestofthepublicInmyviewweshouldallocatetherirksfairlyThethirdpartiesofourlocalauditorshouldconsistsofthefollowingparts：securitybuyersandsellers，stakeholders，relevantgovernmentdepartments，theclient

5、’sclientInthepast，theAngloAmericancountriesadoptedajointandseveralliabilitytoauditor’snegligentcasesButnow，theyreplaceitwiththeproporationalliabilityInmyviewweshouldtaketheproporationalliabiltyInAngloAmericanlawcountries

6、，theyadoptedtheprincipleofdefaulttoauditors’sliabilitytothirdparties。ButtheytakethedefaultassumptionprincipleinthesecuritiesmarketInmyview，weshouldadoptthedefaultassumptioninallsituationInthelastpartofmyarticle，Imakesome

7、suggesiontoChina’slegalformationIthinkweshouldestablishaallditor’sprofessionalnegligencecommiaeeinthefuture，andadopttheproporationalliabiltyAndweshouldreplacetheprincipleofdefau】tbytheprincipleofdefault—assuming。Keyword：