Legal responsibility of the registered accountant problems and countermeasures.doc

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1、Legal responsibility of the registered accountant problems and countermeasures蕾诺特斯：注册会计师法律责任问题及对策研究刘冰译，金融科技博览，2008年第8期。（Liverpools budding: the legal responsibility of the registered accountant problems and countermeasures study LiuBingYi, the financial science and technology exhibition, 2008, 8 per

2、iod.）In China, the legal responsibility of the registered accountant regulations the shortcomings of the current our country related to the laws of the legal responsibility of the registered accountant many, including the certified public accountants law, the PRC securities law, the interim measures

3、 for prohibiting securities frauds , the certified public accountants registered stock pilot enterprise business about the provisional regulations of the laws and regulations, such as the problems are a is the contradiction between the different legal provisions, the second is the responsibility tha

4、t lack of certified public accountants corresponding professional judgment standard, three is the independent audit principles legal status is not obvious, in the actual work the judge rarely will the independent audit principles as a judgment basis. Four is the false financial report that boundaryL

5、imit fuzzy. From the reality of law practice show that China about the legal responsibility of the registered accountant, especially registered civil legal liabilities of certified public accountants is still inadequate legislation system, how to perfect our countrys civil legal responsibility syste

6、m certified public accountants has always been a hot topic.Two, the influence of the legal responsibility of the registered accountant factor analysisFrom all the different legal system to see, generally, registered accountants assume lawsThe main obligation is chartered accountant the breach, fault

7、 or fraud, audit entrusting, beAudit unit or other interested third person cause loss or damage, according to phasePass laws should bear the legal consequences. But from our country current form to see, causeThe legal responsibility of the registered accountant have not only the public accounting fi

8、rm and the registered accountants itselfThe reason, and the whole social environment and market mechanism of reason.One is the cognizance of the legal responsibility of the registered accountant the agency does not improve 1, the legal responsibility of the registered accountant that basis and defin

9、e institutions. In our country civil law and other laws and regulations, for social audit civil liability not detailed regulations, imputation principle is not clear. The independent audit standards in China by an accountant registered in China association accept draft date: 2011-06-10Will draw up,

10、approved by the ministry of finance shall be implemented after, belong to department regulations, their status in law but not given proper confirmation. And our country at present about CPAs civil liability and criminal liability of the determination and decisions belongs to the peoples court.2, the

11、 share of legal responsibility of the registered accountant. According to the law of the Peoples Republic of the certified public accountant law regulation, the certified public accountants audit responsibility is refers to the certified public accountants according to the requirements of the indepe

12、ndent audit standards for the audit report, published on the audit opinions and responsible. Accounting responsibility and audit responsibility are two different nature of the responsibility, both neither can substitute mutually, also cannot pass on each other. But when the auditees appear in a fina

13、ncial crisis or bankruptcy case, whether users of the information or the judge, tend to have the ability to pay from registered public accounting body win compensation.Two is an accounting firm is not perfect governance structure1, the firm is not perfect governance structure. Decoupling change when

14、 making, many firms cope with haste, vested interests earmarking, and the equity setting not reasonable, unable to form the necessary restriction mechanism. In addition, our country at present the most public accounting firms have taken out the form of a limited liability company. The firms with ver

15、y low cost, potential returns but very, hard to keep independence.2, the quality control system and procedures not perfect. Public accounting firms in order to make a profit, always tried to reduce cost. Such as: no executive level 3 review system, internal control weak; Some firms make contract, in

16、come into, the audit package to give personal income; Some ignore professional ethics, and even sell credit, the office of the official seal.Three is certified public accountants themselves professional ethics problems1, individual registered accountants professional moral low. If individual auditor

17、s professional dedication is not strong, literally signed increased the audit risk. Professional competence insufficient. lack of professional cautious. Many auditors collection of audit evidence clearly not enough, or use inappropriate auditing procedures, or too much trust management authorities.2

18、, the audit of the existence of fraud. There were a lot of certified public accountants or their spouse, children are full-time or part-time people, and it makes the credibility of the certified public accountants industry will inevitably from public suspicion. Because of the interests of involvemen

19、t with the audited work unit of collaborative fraud behavior also is very easy to happen.Three, strengthening our country legal responsibility of the registered accountant measuresBe reasonable standard define the legal responsibility of the registered accountant, must through the government, law, r

20、egistered accountants industry, the enterprise and the social public to work hard together, through the relevant certified public accountants relateds law is harmonious and unified, improve the quality of certified public accountants, perfect the system, strengthen the responsibility and measures to

21、 rebuild a sound, a good social audit system.One is the authority to establish the legal responsibility of the registered accountant that institutionsPerfect the relevant laws and regulations and modify the law on certified accountants, in law explicitly registered accountants audit unit is the fail

22、ure responsibility should not be certified public accountants; Set up legal liability share system, the certified public accountant of false financial statements have joint liability, especially joint responsibility for compensation. The audit on the civil liability of the laws, to form civil sancti

23、ons, administrative and criminal sanctions mainly, supplemented by legal responsibility system.1, the authority to establish legal responsibility of the registered accountant accrediting agenciesAccording to our countrys CPA profession ownership of the present situation of finance supervision, can c

24、onsider to by the ministry of finance, the establishment of a government, law, business and certified public accountants of the personage inside course of the legal responsibility of the appraisal committee, is responsible for the legal responsibility of the registered accountant in judicial identif

25、ication of responsibility. Learning from the American of audit committee system, through the audit commission communication between CPA and management of the differences and conflicts, and to protect the independence of certified public accountants.2, strengthen service quality supervision, establis

26、h exit mechanismService quality is the basis of survival and development firm, is the core of office management mechanism. According to the market operation rules and create exit system. Strengthening the administration of the qualifications of, can set up the mechanism of back into the can, through

27、 the quality monitoring and firm, the yearly check of certified public accountants, eliminate is not in conformity with the provisions of the firm. Expand and improve the listed company disclosure requirements.3, cultivating oligopolistic audit market structureOligopolistic is refers to the market i

28、s only a few provide similar or identical product sellers. Tectonic oligopolistic market of audit to shorten the listed company choice space, it is difficult to change the firm to achieve its improper purpose; To keep the audit business continuity, and avoid a lot of office of behavior.The committee

29、, to improve the professional personnel quality, and create a good environment for certified public accountants.1, sign a clear and accurate terms of agreement and business.Agreement and business case should be carefully, detailed the content of the agreement that business, including all restricted

30、condition, should not express or implied by the work results, pledged to avoid to use the language of sales promotion. As a practical files, not only defines the certified public accountant role, and if agreement including warning, risk, loss provisions such as indicated, can often preclude the lega

31、l liabilities of certified public accountants shall be investigated for.2, and to establish a CPA firms business to undertake system and quality control systemIn the business to undertake process, by certified public accountants and audit client to sign a business case, formed a set of complete the

32、effective business to undertake system, clarify the legal responsibility of the registered accountant. Meanwhile, public accounting firms to establish and improve a set of scientific strict internal quality control system, and the poor system implementation to everyone, every department and every bu

33、siness, forcing the certified public accountants according to the requirements of the professional standard practice guarantee the CPA firms audit quality.3, exhaustive preparation and save the working papersThe working papers, is formed the audit conclusion, certified public accountants audit direc

34、t basis for the published meaning, is also the most persuasive action to deal with the material evidence. Because the plaintiff lawyer the main objective is to find work in the failure of a copy, not fully, incomplete place, to prove the certified public accountants did not carry out the necessary a

35、udit procedures, or sequence of choose not reasonable, professional judge not accurate and, therefore, the working papers of each should check carefully.4, extraction risk funds or purchase liability insuranceOur country accountant firm is the registered capital of 300000 yuan less, too much is one

36、million yuan, the largest number of assets and the amount also but thousands of millions, of shares. However a public accounting firms face to the object of action of potential but as high as tens of millions of yuan yuan even, so once huge civil liability to pay compensation, it will face all destr

37、uction firm overturned. The extracted risk funds or purchase professional insurance becomes firm bear ability increase the effective way.5, the legal responsibility of the registered accountant to invite industry professionals familiar with the lawyerIn the practice process, with the certified publi

38、c accountant shall of the law of the detailed discussion of the potential danger of all the situation and carefully consider the lawyers advice, once produce legal proceedings, public accounting firms will hire experience and familiar with the legal responsibility of the registered accountant lawyer

39、s participate in litigation. Conditional public accounting firm may be set up within the legal department, engaged in special on the legal system education, popularize knowledge of the law.6, actively participate in litigationAccounting firm decoupling the restructuring, independent operation and ob

40、tain at his own risk. Registration will be male teacher firm shall invite experienced lawyer as a legal adviserThree is to improve the legal consciousness of certified public accountants their own individual as a certified public accountant registered public accounting industry body, is the actual a

41、udit business executives, his behavior is lead to CPA legal action directly responsible. 1, enhance legal consciousnessCertified public accountants only realize they are engaged in is a high-risk work, clear and familiar with oneself must bear the legal responsibility, to the practice process abide

42、independent, objective and fair principle, keep the due vocational cautious, pay attention to every possible legal action link, eliminate the hidden trouble of the legal action.2, strictly abide by the professional ethics and professional standardsDetermine whether the certified public accountants s

43、hould be for financial report false legal responsibility, the standard should be certified public accountants of legal working procedure auditing standards and certified public accountants and the relevant laws and regulations. Therefore, keep good professional ethics, strictly abide by the requirem

44、ents of the professional standard and issued by performing business report, to avoid legal action or in the legal protection in the mention of certified public accountants, has the extremely vital role.3, with the risk foundation audit methods, eluding market riskCertified public accountants should use risk foundation audit methods, in the practice process of enterprise value in the environment and enterprise management carries on the comprehensive risk analysis, from that starting point, to develop audit strategies and audit plan, improve the auditing quality, eluding market risk.