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1、湘潭大學(xué)碩士學(xué)位論文我國(guó)注冊(cè)會(huì)計(jì)師法律責(zé)任研究姓名:譚莎麗申請(qǐng)學(xué)位級(jí)別:碩士專業(yè):法律經(jīng)濟(jì)法指導(dǎo)教師:胡夢(mèng)云20080604IIAbstractWithrapideconomicdevelopmentacertifiedpublicaccountantinthesocioeconomicdevelopmentisplayinganincreasinglyimptantroleinimprovingthesocialstatusaccdi
2、nglyitscommitmenttosocialresponsibilityisalsogrowing.Howeversincethe1960sthewldwidelegalproceedingsagainstCPAsgrowingtherehasbeenthesocalled“l(fā)itigationexplosion“acertifiedpublicaccountanthasbecomealiabilityregisteredprof
3、essionalaccountantsinthewholesocietytheissuesofgreatestconcern.InChinaalthoughtheCPAwholedevelopmentprocessisalsoveryshtbutafter20yearsofdevelopmentacertifiedpublicaccountantinthesocialistmarketeconomyplayinganincreasing
4、lyimptantroleindispensableCPAslegalresponsibilityconstantlyincreasedanumberofmajlistedcompaniesinafalsecaseofthecapitalmarketsothatthepublichadacrisisofconfidenceCPAsduetoitsspecialacteristicsaredifficulttopracticetheirJ
5、iuspeechthepublicspearheadthecompanydirectlyattheauditofthefinancialstatementsofRegisteredAccountantsregisteredaccountantsshouldbearthelegalresponsibilityfthemediathepublicisincreasinglybecomingthefocusofattention.Regist
6、eredAccountantslegalcirclesonthelegalresponsibilityofthemajitytoincreaseitsliabilitytheaccountingprofessiononthelegalresponsibilityofRegisteredAccountantsfocusishowtoreducetheriskoflitigationonallfrontstocircumventexisti
7、nglawsregulationstheintentofthispaperfromChinasexistingnmsregistrationaccountantsstartwiththelawsregulationsindepthresearchscholarstheaccountingprofessionsmaindifferentperspectivesmakerecommendationsviews.InthispapertheC
8、PAbackgroundproceedonthedomesticinternationallegalobligationsofRegisteredAccountantscourseofthedevelopmenthighlightedChinasCPAlegalresponsibilityatdifferentstagesofdevelopmentChinasCPAlegalliabilityarisingfromfactshavebe
9、enanalyzedthenfromcriminalliabilityadministrativeliabilitycivilliabilityonthecountrysthreeexistingnmsCPAslawsregulationsconductedrelatedlegalresearchthethirdpartofthefocusofthispaperisdividedintoPartIVofChinasCPAlawsresp
10、onsibilitiesofthemainproblemswiththedisputeaswellasanindepthstudyofissuesrelatedtothesettlementproposal.Thefocusisthefulltextoftheacademiccommunitythelawagainsttheaccountingprofessioninsomedifferentpointsofviewontheissue
11、proposedtheestablishmentoftheauditidentificationsystemhowtoimprovethestatusofanindependentauditguidelinestheclarityoftherelevantlegalprovisionsproposedthattheregistrationoftheaccountingprofessiontomaketheeconomicdevelopm
12、entbetterpromotetheroleisnottoincreaseitsliabilitybutshouldbetheacteristicsoftheircareertoclarifytheirresponsibilities.Thisarticlereferredtoacertifiedpublicaccountantliabilityasawholeregisteredaccountantsliabilitynobreak
13、downonindividualregisteredaccountantsaccountingfirmsthisismainlyfromtheCPAstraditionalbusinessauditbusinesstostudyregisteredaccountantsliability.Keywds:RegisteredAccountantsLiability;AuditidentificationsystemIndependenta
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