论注册会计师的法律责任

目  录

一、注册会计师的法律责任概述··························4

  1、注册会计师法律责任的表现形式································4

    2、注册会计师的种类············································4

二、注册会计师法律责任的原因··························4

   A、外部环境因素·············································4

  （1）、法人治理结构的不完善···································4

  （2）、会计师恶性冲突·········································5

  （3）、审计风险的增加·········································5

  （4）、经营失败···············································5

   B、内部环境因素·············································5

  （1）、会计师事务所短期行为，影响审计报告质量·················5

  （2）、会计师事务所自身的违约、过失或欺骗行为·················5

  （3）、缺乏高尚的职业道德行为·································6

  （4）、审计模式存在的缺陷·····································6

  （5）、注册会计师审计准则法律地位不明确·······················6

  （6）、承担法律责任的前提不够清晰·····························6

  （7）、注册会计师承担法律责任的类型“重行轻民”················6

  （8）、法律条文不明晰，弹性大，法律用语模糊···················6

  （9）、不同法律规定之间、法律与司法解释之间存在矛盾···········6

三、注册会计师法律责任的防范措施及意识···············7

    1、完善我国目前现有的法律法规··································7

    2、严格遵循职业道德和专业标准的要求····························7

    3、建立健全会计师事务所质量控制制度····························7

    4、审慎选择被审计单位··········································7

    5、深入了解被审计单位的业务····································8

    6、提取风险基金或购买责任保险··································8

    7、聘请熟悉注册会计师法律责任的律师····························8

    8、加强自身管理················································8

       

摘要：注册会计师的法律责问题时理论界研究的重点课题，它不仅直接关系到注册会计师行业本身的生存和发展，而且影响着整个社会经济秩序的健康运行。注册会计师的法律责任，是指社会审计人员因违约、过失或欺诈对审计委托人、被审计单位或其他有利益关系的第三人造成损害，按照相关法律规定而应承担的法律后果。本文对注册会计师法律责任的形成机理和防范措施进行阐述。

关键词：注册会计师；法律责任；防范对策；职业道德