摘要
本文从会计师事务所及注册会计师层面和保险公司层面分别论述了推行注册会计师执业责任保险的必要性和可行性,分析了注册会计师执业责任保险实施难的问题及成因。借鉴国外先进经验,初步探讨了包括立法、运行及监管和保障机制在内的注册会计师执业责任保险体系的构建。
This paper discuss the necessity and feasibility of the CPA professional liability insurance based on two aspects of accounting firms and CPA and the insurance company, analysis the problems and causes about the difficulty to carry about CPA professional liability insurance. We learn from the advanced experience of foreign countries, discuss a relatively perfect system of CPA professional liability insurance, including legislation, operation and monitoring and guarantee mechanism.
出处
《审计研究》
CSSCI
北大核心
2010年第1期97-100,共4页
Auditing Research
基金
中国保监会部级重点项目"和谐社会建设与责任保险发展研究"(项目编号:ZDA200802)阶段性研究成果之一
中央财经大学"211工程"三期资助
关键词
责任保险
注册会计师
审计风险
liability insurance, certified public accountants, audit risk
