摘要
市场经济亦是法制经济,法律是维护市场经济健康有序发展的重要机制。作为维护资本市场秩序的"经济警察",注册会计师也同样需要法律制度进行调节和约束。选取《12号法释》发布前后即2006年和2007年的沪深两市A股上市公司为研究对象,实证注册会计师法律责任加重对审计质量的影响,结果表明法律责任的加重并没能促进审计师提高审计质量或审计独立性,也没有增强注册会计师法律风险意识,注册会计师法律责任体系仍然存在着一些缺陷,未能发挥应有的作用。
Market economy is premised on the rule of law and fairness to maintain the healthy development of economy.Certified public accountants,as ＂economical police＂ maintaining the order of capital market,should abide by the law.But what is CPA＇s legal liability to ensure audit quality and what is the current state of legal liability system？ Based on an analysis of the performance of the listed companies in Shanghai and Shenzhen Stock Exchanges before and after the issue of Judicial Interpretation 12,this article aims to prove the impact of greater liability imposed on CPA.Research results show that greater liability upon CPA fails to boost audit quality or auditing independence,nor does it help to enhance in any way the CPA＇s awareness of legal risks.Some flaws in CPA＇s legal liability mechanism have hampered its functioning.
出处
《福州大学学报（哲学社会科学版）》
CSSCI
2010年第4期5-11,共7页
Journal of Fuzhou University(Philosophy and Social Sciences)
关键词
法律责任
审计质量
审计独立性
《12号法释》
legal liability
audit quality
auditing independence
Judicial Interpretation 12
