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,更多相关内容在工程资料-天天文库。
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