资本市场虚假审计报告民事责任问题研究

虚假审计报告事件在我国屡屡发生，而在实务中，注册会计师几乎不会因之作出民事赔偿。这种情况严重限制了注册会计师行业的发展。分析我国注册会计师民事责任法律制度的特点及审计民事索赔程序，探讨其所涉及的注册会计师过错认定、审计报告使用者的范围及民事责任的内容、注册会计师应承担的民事责任程度等关键问题。在已有研究的基础上，对推定过错原则的适用性、区分审计报告使用者的类型以分别确定违约责任和侵权责任，以及分别追究被审计单位和注册会计师民事责任等问题进行了研究。

No Compensation for False Audit Reports:CPAs'Civil Liability on Chinese Capital Market

False audit reports appears frequently in China while almost no civil compensation was awarded in practice.This situation seriously hinders CPAs'development.By analyzing the framework of the civil legal system,the research sorted out claim procedures of auditing civil re-sponsibility and discussed key steps of the procedure:CPA's fault identification,users of the au-dit report and the constitutes of the civil liability.The paper further studies presumptive fault principles,violation and infringement duty differentiations among audit report users,and respon-sibility separations between audited entities and auditors.