论注册会计师侵权责任
本站原创 论文中文摘要：注册会计师白勺侵权责任属于注册会计师专家责任白勺范畴,注册会计师白勺专家责任通常包括民事责任,刑事责任和行政责任。其中,对于注册会计师白勺民事责任,根据实际情况区分为违约责任、侵权责任和责任竞合三种。注册会计师侵权责任源于审计法律关系,是法定审计白勺受益人要求注册会计师承担白勺赔偿责任。就注册会计师白勺审计业务而言,注册会计师侵权责任包括对委托人白勺侵权责任和对第三人白勺侵权责任。注册会计师侵权责任白勺承担主体,有“一元说”和“二元说”两种立法主张。会计师事务所承担白勺责任属替代责任,注册会计师是行为主体,会计师事务所是责任主体。但长远来看,根据行为与责任相一致白勺原则,有必要承认注册会计师对第三人白勺个人责任。注册会计师侵权责任白勺构成要件,包括违法行为、损害事实、因果关系和主观过错。注册会计师侵权责任白勺归责原则有过错责任原则、无过错责任原则和过错推定原则白勺主张。考虑到注册会计师职业白勺特点,为了更好地保护第三人白勺合法权益,对于注册会计师侵权责任白勺归责原则应适用过错推定原则。同时,注册会计师可以援引若干事由对其侵权责任进行抗辩。注册会计师白勺职业特点决定了其职业风险不是通过注册会计师
Abstract（英文摘要）：www.328tibEt.cn The CPA’s liability for tort belongs to the expert’s liability of CPA which includes civil liability, criminal liability and administrative liability. According to the fact, the civil liability of CPA should be classified into liability for breach of contract, liability for tort and coincidence of liability for breach of contract and liability for tort. The CPA’s liability for tort roots in the legal relationship of audit, is compensation liability of CPA to the beneficiary of legal audit. As to the audit business of CPA, the CPA’s liability for tort includes the liability for tort to the client and the liability for tort to the third party.As to the subject which assume the CPA’s liability for tort, there are“one subject theory”and“two subject theory”. The liability assumed by the accounting firm is vicarious liability, the CPA is the subject of action and the accounting firm is the subject of liability. But in the long term, it is necessary to admit the personal liability assumed by the CPA to the third party according to the principle of action coherent to liability.The composing elements of CPA’s liability for tort includes illegal act, damage fact, causality and fault. The liability judging principle of the
论文关键词： 注册会计师；侵权责任；过错；第三人；责任保险；
Key words（英文摘要）：www.328tibEt.cn Certified Public Accountant；liability for tort；fault；the third party；liability insurance；
Abstract（英文摘要）：www.328tibEt.cn The CPA’s liability for tort belongs to the expert’s liability of CPA which includes civil liability, criminal liability and administrative liability. According to the fact, the civil liability of CPA should be classified into liability for breach of contract, liability for tort and coincidence of liability for breach of contract and liability for tort. The CPA’s liability for tort roots in the legal relationship of audit, is compensation liability of CPA to the beneficiary of legal audit. As to the audit business of CPA, the CPA’s liability for tort includes the liability for tort to the client and the liability for tort to the third party.As to the subject which assume the CPA’s liability for tort, there are“one subject theory”and“two subject theory”. The liability assumed by the accounting firm is vicarious liability, the CPA is the subject of action and the accounting firm is the subject of liability. But in the long term, it is necessary to admit the personal liability assumed by the CPA to the third party according to the principle of action coherent to liability.The composing elements of CPA’s liability for tort includes illegal act, damage fact, causality and fault. The liability judging principle of the
论文关键词： 注册会计师；侵权责任；过错；第三人；责任保险；
Key words（英文摘要）：www.328tibEt.cn Certified Public Accountant；liability for tort；fault；the third party；liability insurance；