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一、注册会计师相关法规中“利害关系人”的界定 “利害关系人”,顾名思义是与其有利益和损害关系的人。在注册会计师相关法规中,利害关系人就是相对注册会计师有着利益和损害关系的人,是基于注册会计师执行业务所应承担民事责任的对象。现行法律法规在立法上没有明确的解释,也未在司法中作出解释。现就我个人对利害关系人的粗浅见解发表如下:利害关系人可以分为委托人、第三者。第三者又可分为特定第三者、不特定第三者、其他第三者。
First, the definition of “interested parties” in the relevant laws and regulations of CPA “Stakeholders”, as its name implies, is the person who has interests and damages. In the relevant laws and regulations of certified public accountants, the interested parties are those who have relative interests and damage relationship with the certified public accountant, and are the objects of the civil liability that the CPA should carry out in carrying out the business. The current laws and regulations in the legislation is not a clear explanation, nor in the judicial interpretation. Now on my personal opinions of stakeholders stubborn as follows: Stakeholders can be divided into the client, a third party. The third party can be divided into a specific third party, not a specific third party, other third parties.