我国注册会计师审计民事诉讼风险之分析

由于虚假陈述民事诉讼刚刚开始,目前,我国注册会计师尚不会面临巨大的民事诉讼风险.但是,调查表明,我国注册会计师存在较大的潜在诉讼风险,随着相关法律制度的不断完善,注册会计师面临民事诉讼的可能性越来越大.虚假陈述民事诉讼应当处理好保护投资者利益和防止滥诉二者之间的关系,避免注册会计师承担过重的、不切合实际的责任.相关法律法规应当在考虑注册会计师审计特点的基础上,就有关问题做出明确规定,以保护注册会计师行业的健康发展.

Survey of the China CPA's Risk of Civil Liability Caused by Auditing Failure

Chinese CPAs have not met litigation explosion like their fraternities in the US for lack of efficient rules. However, survey shows that the potential legal risk of CPAs is high. The perfection of legal system makes CPAs expose increasing civil legal risk. Civil legal procedure should avoid CPAs to bear unrealistic responsibilities. Relevant laws and regulations should provide clear provisions to determine civil liability of CPAs based on the considerations of the nature of auditing.