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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