摘要
一段时期以来,注册会计师验资法律责任倍受审计界和法律界的关注。注册会计师应否承担法律责任应从民事法律的归责原则、因果关系、注册会计师验资业务本身等方面考虑。对于改制后的会计师事务所应承担的责任限额应以法律的形式确定下来。
For a long time, the civil legal responsibilities of registered accountants in checking qualifications have been paid close attention to by auditing and legal fields. Whether registered accountants should be responsible or not should consider the factors such as whose responsibility it is, causes and results , the work of registered accountants. Also the responsibilities limits of accountant agency after reform should be defined in the form of law.
出处
《吉林省经济管理干部学院学报》
2003年第5期30-32,共3页
Journal of Jilin Province Economic Management Cadre College
