注册会计师法律责任的设计研究[论文]

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1、完美WORD格式论文分类号：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二〇一五年六月专业整理分享完美WORD格式ThelegalresponsibilityofCertifiedPublicAccountantABSTRACTThereformofeconomicsysteminChina,thebasicstartingpointistocultivateanddevelopaunified,open,equalcompetition,a

2、ndimprovetherulesandregulations,orderly,completefunctionandoperationflexibilityofthesocialistmarketeconomicsystem.Thismeansthatthereisessentiallythedifferencebetweensocialistmarketeconomyandthetraditionalplannedeconomy.Accountingworkinvolvesallaspectsofsocialandeconomiclife,themore

3、economicandsocialdevelopment,themoreimportantaccountingwork.CPA(CertifiedPublicAccountants)isknownastheeconomicpolice,playamoreandmoreimportantroleinthemoderneconomicsociety,inordertoprotecttheregisteredaccountantauditreportusersthelegitimaterightsandinterestsofandstrengthenthesens

4、eofresponsibilityofcertifiedpublicaccountants,relevantlawsofourcountryprovidesCPAtobearlegalresponsibility.ExplicitlyregistertheinfluencingfactorsofCPA'slegalliabilityandcauses,ofCertifiedPublicAccountantsinpracticeintheprocesstoavoidlegalactionhasaveryimportantsignificance,atthesa

5、metime,improvethelegalliabilityofaccountingknowledge,clearaccountinglegalliabilityassume,forimprovingthequalityofaccountinginformationhasgreatbenefit.ThispaperexplainsregisteredthemeaningofCPA'slegalliabilityofrevealingtheCPA'slegalliabilitynature,belongtothebasicprincipleoftheresp

6、onsibilityprinciple,thentoCPAandaccountingfirmmaybearadministrativeresponsibility,civilliability,criminalliabilityarediscussed,whichintroducethecivilliabilityofcertifiedpublicaccountantsandaccountingfirmsinthecapitalandsecuritiesmarket,theauditbusiness,andputsforwardcountermeasures

7、ofdefenseagainstthiskindofcivillitigationand,finally,thelegalliabilityofCertifiedPublicAccountantsdefinethenumberofpendinglegalissues,andinthelightoftheseproblems,putforwardsomesuggestions,hopingtohelptheindustry.KEYWORDS:CertifiedPublicAccountants,Legalliability,Legalproceedings专业

8、整理分享完美WORD格式注册会计师法律责任的研究摘要