摘要
随着审计失败、公堂诉讼案件的逐渐增多 ,社会公众法律意识逐渐增强 ,注册会计师 (以下简称CPA)的法律责任已引起了政府部门、社会公众及有关各方面的极大关注 ,探讨CPA法律责任已是当务之急。笔者就CPA法律责任产生的原因、存在问题以及如何避免CPA法律责任谈谈自己的一些看法。
With auditing the increasing gradually of failing, law court case, the public's legal consciousness is strengthened gradually. The legal liability of CPA has already aroused great concern from government department, the public and relevant different fields. It has already been the task of top priority to probe into CPA legal liability. I and how prevent from have a talk one' s own some view by CPA legal liability on the question of reason, existing why CPA legal liability produces.
出处
《广播电视大学学报（哲学社会科学版）》
2004年第1期87-89,共3页
Journal of Radio & TV University(Philosophy & Social Sciences)
关键词
注册会计师
诉讼
法律责任
Certified accountant
Lawsuit
Legal liability
