注册会计师法律责任的探讨

在导致注册会计师法律责任的原因中,最主要的是由于被审计单位和注册会计师本身造成的。而目前我国会计目标多样化、会计信息的经济后果性等原因,增加了审计的法律责任。通过对注册会计师法律责任的探讨,旨在进一步完善注册会计师的法律体系,使我国注册会计师事业能在一个较规范、合理的社会环境中得到健康有序地发展。

A Probe into Legal Liability of Certified Public Accountants

Of all the reasons leading to the legal liabilities of certified public accountants,the main reason is caused by the audited units and the accountants themselves.At present,the legal liabilities of auditing have been increased,not only because the accounting targets are varied,but also because the accounting information comes with economic results.By probing into the legal liabilities of certified public accountants,this paper deals with how to improve the legal systems of certified public accountants in order to have a regulated and reasonable social environment for the orderly and healthy development for the certified accounting.