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1、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IThelegalresponsibilityofCertifiedPublicAccountantABSTRACTThereformofeconomicsysteminChina,thebasicstartingpointistocultivateanddevelopaunified,open,equalcompetition,andimprov
2、etherulesandregulations,orderly,completefunctionandoperationflexibilityofthesocialistmarketeconomicsystem.Thismeansthatthereisessentiallythedifferencebetweensocialistmarketeconomyandthetraditionalplannedeconomy.Accountingworkinvolvesallaspectsofsocialandeconomiclife,th
3、emoreeconomicandsocialdevelopment,themoreimportantaccountingwork.CPA(CertifiedPublicAccountants)isknownastheeconomicpolice,playamoreandmoreimportantroleinthemoderneconomicsociety,inordertoprotecttheregisteredaccountantauditreportusersthelegitimaterightsandinterestsofan
4、dstrengthenthesenseofresponsibilityofcertifiedpublicaccountants,relevantlawsofourcountryprovidesCPAtobearlegalresponsibility.ExplicitlyregistertheinfluencingfactorsofCPA'slegalliabilityandcauses,ofCertifiedPublicAccountantsinpracticeintheprocesstoavoidlegalactionhasave
5、ryimportantsignificance,atthesametime,improvethelegalliabilityofaccountingknowledge,clearaccountinglegalliabilityassume,forimprovingthequalityofaccountinginformationhasgreatbenefit.ThispaperexplainsregisteredthemeaningofCPA'slegalliabilityofrevealingtheCPA'slegalliabil
6、itynature,belongtothebasicprincipleoftheresponsibilityprinciple,thentoCPAandaccountingfirmmaybearadministrativeresponsibility,civilliability,criminalliabilityarediscussed,whichintroducethecivilliabilityofcertifiedpublicaccountantsandaccountingfirmsinthecapitalandsecuri
7、tiesmarket,theauditbusiness,andputsforwardcountermeasuresofdefenseagainstthiskindofcivillitigationand,finally,thelegalliabilityofCertifiedPublicAccountantsdefinethenumberofpendinglegalissues,andinthelightoftheseproblems,putforwardsomesuggestions,hopingtohelptheindustry
8、.KEYWORDS:CertifiedPublicAccountants,Legalliability,LegalproceedingsI注册会计师法律责任的研究摘要我国正在进行的经济体制改革，其基本立足点就是培育和发展统一开放、平等
