摘要
注册会计师的法律责任风险之所以存在,与市场大环境及注册会计师行业、注册会计师自身的素质相关联的。社会各阶层对注册会计师的期望、注册会计师自身缺乏法律意识,对法律责任问题掉以轻心,使得注册会计师法律责任诉讼案件越来越多。作为一个合格的注册会计师,只有深入了解注册会计师法律责任风险,掌握防范法律责任风险的措施,才能使注册会计师行业得以健康的发展。
The risk of legal liability for registered accountants in China relates to market surroundings, profession custom and quality of accountants. The increasing needs of legal liability on registered accountants may be caused by several factors such as high expectancy from all society stratums, their lack of law knowledge and ignorance of their legal liability. A qualified registered accountant is required to have a better understanding of the risk of his legal liability and its preventionin.
出处
《广东广播电视大学学报》
2004年第4期68-71,共4页
Journal of Guangdong Radio & Television University
关键词
注册会计师
法律责任
风险防范
registered accountants
legal liability
risk prevention
