| 注册会计师民事责任探究 |
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| 引用本文： | 陶雪阳,陶香君. 注册会计师民事责任探究[J]. 企业技术开发, 2003, 0(18) |
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| 作者姓名： | 陶雪阳 陶香君 |
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| 作者单位： | 湖南商学院会计系 湖南长沙410205(陶雪阳)，湖南省建设银行河西支行 湖南长沙410006(陶香君) |
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| 摘 要： | 近年来注册会计师被推上民事法庭的事件越来越多,形成了-股注册会计师行业始料不及的诉讼浪潮。文章拟对注册会计师行业民事责任的有关认定以及归责原则等内容进行探讨。
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| 关 键 词： | 注册会计师 民事责任 认定 归责原则 |
Probe on the civil responsibility of CPA |
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| TAOXue-yang ,TAOXiang-jun. Probe on the civil responsibility of CPA[J]. Technological Development of Enterprise, 2003, 0(18) |
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| Authors: | TAOXue-yang TAOXiang-jun |
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| Affiliation: | TAOXue-yang 1,TAOXiang-jun 2 |
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| Abstract: | In the actual practice of CPAin China,we are facing lots of related judi-cial problems.Therefore,a lot of CPAsare being brought before courts for civil charge,which is a unpredictory embarrassmentfor CPAS。In this article,the author tries to makea facial research on definition,justification and the principal of judg-ing in the civil responsibility of CPA. |
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| Keywords: | CPA civil responsibility justification principal of judging |
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