会计师事务所虚假陈述行政法律责任研究

会计师事务所被誉为证券市场的“经济警察”,其对被审单位审计报告关系到投资者的切身利益。会计师事务所在证券市场的虚假陈述行为不仅破坏了金融市场秩序同时还会引起投资者合法权益的损害,因此《证券法》规定了会计师事务所及注册会计师虚假陈述时因承担的民事责任和行政责任。然而,在现行法?律框架之下行政责任的认定往往是民事责任的前提,就我国目前实践而言,行政责任的认定存在诸多不足,注册会计师基于其专业性及公众的合理信赖而对审计业务负有合理的注意义务,法律要求注册会计师在从事审计义务时要勤勉尽责,故细化勤勉尽责义务、完善行政责任构成要件是研究会计师事务所虚假陈述法律责任的重点。

Research on the Administrative Legal Liability of Accounting Firm's Misrepresentation

the accounting firm is known as the"economic police" of the securities market,whose audit report to the audited unit is related to the vital interests of investors.The misrepresentation of accounting firms in the securities market not only destroys the order of the financial market,but also causes damage to the legitimate rights and interests of investors.Therefore,the securities law stipulates the civil liability and administrative responsibility of accounting firms and Certified Public Accountants for misrepresentation.However,under the current legal framework,the determination of administrative responsibility is often the premise of civil liability.In terms of current practice in China,there are many deficiencies in the determination of administrative responsibility.Certified Public Accountants have a reasonable duty of attention to the audit business based on their professionalism and the reasonable trust of the public.The law requires Certified Public Accountants to be diligent when they are engaged in the audit obligation and therefore fulfill the duty of due diligence and improve the constitutive requirements of administrative liability is the key point to study the legal liability of accounting firm's misrepresentation.