摘要
注册会计师第三人民事责任问题不仅是法律事实判断问题 ,还是一个价值判断问题 ,要兼顾各方面的利益和情况。本文把注册会计师业务分为证券业务和非证券业务 。
The third people civil liability of certificated public accountants (CPA) concerns with not only the judgment of legal facts but also the judgment of values. Therefore, the interests of all parties concerned (the CPA, the debtee and the investor) should be taken into consideration. In this paper, the business of CPA is divided into two categories: securities business and non-securities business. The judgment of misstatement and the scope of the third people are discussed in each category.
出处
《西南农业大学学报（社会科学版）》
2004年第3期56-58,共3页
Journal of Southwest Agricultural University:Social Science Edition
关键词
注册会计师
第三人民事责任
归责原则
第三人范围
CPA
the third people civil liability
the judgment of misstatement
the scope of the third people
