摘要
潮涌般的无节制的法律诉讼不仅耗费了会计师事务所大量的精力、财力 ,也迫使会计公司逐渐从传统高风险、高社会价值的鉴证服务中退出。基于社会利益与成本的权衡以及 AICPA长期不懈的努力 ,近年来美国在注册会计师法律责任体系方面逐渐开始松动 ,注册会计师的法律责任得以减轻、限制。我国注册会计师行业恢复至今仅有 2 0年的历史 ,有关法律责任体系远未完备 ,并处于不断变动之中 ,美国近期的变化也许对我国的注册会计师行业的发展有所裨益。
The enormous and unrestrained litigations against CPAs have not only eaten much money of the CPAs, but forced the Accounting Corporations to begin to leave the attestation service of high risk and high value. Based on the trade-off of social benefit V. cost and through AICPA's lengthy lobby, the USA has become loosen in CPA's legislation system in recent years, and the liability of CPAs has been restrained. Our CPAs have the history of 20 years from the recovery, and related legislation system hasn't been perfect. Maybe the American experience in CPA's legislation system is helpful to our CPAs.
出处
《审计与经济研究》
2000年第6期24-27,共4页
Journal of Audit & Economics
