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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