I注册会计师审计法律责任问题的研究——以九好集团案件为例 摘 要：注册会计师审计的法律责任，一直以来受到社会公众的关注。由于审计而引起的法律诉讼越来越普遍，注册会计师均涉案其中，遭受各方面的猛烈抨击。为了提高审计风险意识，所以必须充分了解注册会计师应承担的法律责任以及注册会计师审计的法律责任的现状和问题的成因。以九好集团案件为例进行分析，从行政、民事和刑事三个方面对注册会计师审计的法律贵任进行分析，得出现存的问题，法律上注重行政责任，轻民事责任；重罚事务所，轻罚注册会计师。注册会计师审计风险意识淡薄；注册会计师玩忽职守，职业谨慎性较差。针对问题，提出对策，即加大处罚力度，完善注册会计师审计法律责任认定的法规，加强建设审计的监督机制和注册会计师民事责任机制，提高注册会计师的职业素质。关键词：注册会计师；审计法律责任；问题IIResearch on the legal responsibility of CPA audit——Take the case of Jiuhao group as an exampleMajor: Auditing Grade: 2016 Class: 8 Student: lijiaqiu Supervisor: liuhuiAbstract: The legal responsibility of CPA audit has always been concerned by the public. In order to improve audit risk awareness, it is necessary to fully understand the legal responsibilities of certified public accountants, as well as the status quo of the legal responsibilities of certified public accountants and the causes of the problems. Taking the case of Jiuhao group as an example, this paper analyzes the legal responsibilities of CPA audit from three aspects of administration, civil and criminal, and points out that there are some existing problems, such as paying attention to administrative responsibility, neglecting civil responsibility, punishing the firm severely and punishing CPA lightly. CPA's audit risk awareness is weak; CPA's dereliction of duty, professional prudence is poor. In view of the problems, the countermeasures are put forward, that is, to strengthen the punishment, to improve the laws and r...
