摘要
从2001年开始在美国发生的一系列巨型企业会计丑闻被揭露以后,由于这些企业股票暴跌而遭受数十亿美元损失的愤怒的投资者,包括银行、保险公司和基金组织,将矛头直指这些企业的CEO及其负责其审计的会计师事务所。人们开始关注注册会计师职业责任保险(CPALiabilityInsurance)这一与注册会计师的职业风险密切相关的保险险种。这一点,对我国相关行业颇有启发。
From the beginning of 2001,a number of accounting scandals of some famous companies have been exposed.The investors that have lost several billion dollar including banks,insurance companies and fund organizations turn their target of attack to the CEOs of those companies and their auditors.This causes people's attention to CPA liability insurance.
出处
《东南大学学报（哲学社会科学版）》
北大核心
2003年第2期50-55,共6页
Journal of Southeast University(Philosophy and Social Science)
关键词
责任保险
注册会计师
审计
会计丑闻
职业风险
liability Insurance
CPA liability insurance
audit accounting scandal
occupation risk
