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继“中诚”事件后,涉及注册会计师的法律诉讼案呈上升之势。归纳起来,有以下几方面原因:1.行业内在特性因素。注册会计师行业特性是受托审计,它的过失往往会使所有与委托人有关的债权人或投资者受到牵连和损害,这就要求注册会计师必须对其执业行为承担法律责任。2.市场经济欠完善。注册会计师事业是伴随着市场经济和现代企业制度的建立完善而不断发展
Following the “”, after the incident, the number of lawsuits involving certified public accountants is on the rise. To sum up, there are several reasons: 1. The inherent characteristics of the industry factors. The characteristics of CPA industry is entrusted auditing, its negligence will often make all the creditors or investors associated with the principal suffer and damage, which requires the certified public accountant must take legal responsibility for its practice. 2. The market economy is not perfect. CPA business is accompanied by the market economy and the establishment and improvement of the modern enterprise system and continuous development