论注册会计师民事责任摘 要一直以来有关注册会计师法律责任方面的研究都有明显缺陷，虽然很多学者一直在钻研探讨相关问题，可仍未形成较完整的体系准则。当注册会计师与司法案例相关联时所担负的多为行政责任，但也并非全部。例如在“欣泰电气欺诈发行”的案件中，最终注册会计师事务所担负的责任被判定为民事责任，而在本案中担负行政责任的是参与欺诈发行的欣泰电气和提供审计报告的事务所。之所以注册会计师承担的法律责任不固定，是因为相关的民事责任不明确、不具体。针对这一现象，本文综合各位有关注册会计师法律责任的研究者得出有关民事责任的评判和解决措施。关键词：注册会计师；专家责任；归责原则；虚假验资AbstractResearch on the legal liability of CPAs has always been obviously flawed. Although many scholars have been studying related issues, they still have not formed a complete system of standards. When a CPA is associated with a judicial case, it is mostly administrative responsibility, but not all. For example, in the case of “Xintai Electric Fraudulent Issuance”, the responsibility of the final CPA firm was judged as civil liability, and in this case, the administrative responsibility was to participate in the fraudulent issuance of Xintai Electric and the office providing the audit report. . The reason why the legal liability of the CPA is not fixed is because the relevant civil liability is not clear or specific. In response to this phenomenon, this article synthesizes the researchers who are concerned about the legal liability of certified public accountants and draws judgments and solutions on civil liability.Keywords: CPA; expert responsibility; imputation principle; false capital verification目录摘 要..............................................................................................................................1Abstract.........................................................................................................
