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1、WORD文档可编辑论文分类号：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文档可编辑ThelegalresponsibilityofCertifiedPublicAccountantABSTRACTThereformofeconomicsysteminChina,thebasicstartingpointistocultivateanddevel
2、opaunified,open,equalcompetition,andimprovetherulesandregulations,orderly,completefunctionandoperationflexibilityofthesocialistmarketeconomicsystem.Thismeansthatthereisessentiallythedifferencebetweensocialistmarketeconomyandthetraditionalplannedeconomy
3、.Accountingworkinvolvesallaspectsofsocialandeconomiclife,themoreeconomicandsocialdevelopment,themoreimportantaccountingwork.CPA(CertifiedPublicAccountants)isknownastheeconomicpolice,playamoreandmoreimportantroleinthemoderneconomicsociety,inordertoprote
4、cttheregisteredaccountantauditreportusersthelegitimaterightsandinterestsofandstrengthenthesenseofresponsibilityofcertifiedpublicaccountants,relevantlawsofourcountryprovidesCPAtobearlegalresponsibility.ExplicitlyregistertheinfluencingfactorsofCPA'slegal
5、liabilityandcauses,ofCertifiedPublicAccountantsinpracticeintheprocesstoavoidlegalactionhasaveryimportantsignificance,atthesametime,improvethelegalliabilityofaccountingknowledge,clearaccountinglegalliabilityassume,forimprovingthequalityofaccountinginfor
6、mationhasgreatbenefit.ThispaperexplainsregisteredthemeaningofCPA'slegalliabilityofrevealingtheCPA'slegalliabilitynature,belongtothebasicprincipleoftheresponsibilityprinciple,thentoCPAandaccountingfirmmaybearadministrativeresponsibility,civilliability,c
7、riminalliabilityarediscussed,whichintroducethecivilliabilityofcertifiedpublicaccountantsandaccountingfirmsinthecapitalandsecuritiesmarket,theauditbusiness,andputsforwardcountermeasuresofdefenseagainstthiskindofcivillitigationand,finally,thelegalliabili
8、tyofCertifiedPublicAccountantsdefinethenumberofpendinglegalissues,andinthelightoftheseproblems,putforwardsomesuggestions,hopingtohelptheindustry.KEYWORDS:CertifiedPublicAccountants,Legalliability,Legalproceedings技术资料专业分享WORD文档可编辑注册会计师法律
