资源描述：
《注册会计师法律责任的设计研究(论文)》由会员上传分享，免费在线阅读，更多相关内容在应用文档-天天文库。
1、WORD资料下载可编辑论文分类号：XXXXX学校代码：XXXX毕业设计说明书(论文)题目：注册会计师法律责任的研究学生姓名：XXXX学号：XXXX系部：XXXX专业班级：XXXX指导教师：XXXX二〇一五年六月技术资料专业分享WORD资料下载可编辑ThelegalresponsibilityofCertifiedPublicAccountantABSTRACTThereformofeconomicsysteminChina,thebasicstartingpointistocultivateanddevelo
2、paunified,open,equalcompetition,andimprovetherulesandregulations,orderly,completefunctionandoperationflexibilityofthesocialistmarketeconomicsystem.Thismeansthatthereisessentiallythedifferencebetweensocialistmarketeconomyandthetraditionalplannedeconomy.Accou
3、ntingworkinvolvesallaspectsofsocialandeconomiclife,themoreeconomicandsocialdevelopment,themoreimportantaccountingwork.CPA(CertifiedPublicAccountants)isknownastheeconomicpolice,playamoreandmoreimportantroleinthemoderneconomicsociety,inordertoprotecttheregist
4、eredaccountantauditreportusersthelegitimaterightsandinterestsofandstrengthenthesenseofresponsibilityofcertifiedpublicaccountants,relevantlawsofourcountryprovidesCPAtobearlegalresponsibility.ExplicitlyregistertheinfluencingfactorsofCPA'slegalliabilityandcaus
5、es,ofCertifiedPublicAccountantsinpracticeintheprocesstoavoidlegalactionhasaveryimportantsignificance,atthesametime,improvethelegalliabilityofaccountingknowledge,clearaccountinglegalliabilityassume,forimprovingthequalityofaccountinginformationhasgreatbenefit
6、.ThispaperexplainsregisteredthemeaningofCPA'slegalliabilityofrevealingtheCPA'slegalliabilitynature,belongtothebasicprincipleoftheresponsibilityprinciple,thentoCPAandaccountingfirmmaybearadministrativeresponsibility,civilliability,criminalliabilityarediscuss
7、ed,whichintroducethecivilliabilityofcertifiedpublicaccountantsandaccountingfirmsinthecapitalandsecuritiesmarket,theauditbusiness,andputsforwardcountermeasuresofdefenseagainstthiskindofcivillitigationand,finally,thelegalliabilityofCertifiedPublicAccountantsd
8、efinethenumberofpendinglegalissues,andinthelightoftheseproblems,putforwardsomesuggestions,hopingtohelptheindustry.KEYWORDS:CertifiedPublicAccountants,Legalliability,Legalproceedings技术资料专业分享WORD资料下载可编辑注
