比例责任制与连带责任制下审计风险的比较研究

在比例责任制体系下,每一个被告人应负担的责任范围在于他所造成的损害部分。在连带责任制下,每一个被告人要对原告的所有损失负责,比例责任制是根据每个被告人不同的过错程度分摊责任。这样,一个被告人只需要对法院判定下其应该承担的责任部分进行赔偿。本文对比例责任制降低与连带责任制有关的欺诈和审计风险的效力进行了研究。

Comparison of audit risk under proportionate liability Regime and joint and several Regime

Under a system of proportionate liability, the liability of each defendant is limited to the proportion of the loss or damage for which he or she is found to be actually responsible. While joint and several liability makes each defendant the effective cause of the entire loss suffered by a plaintiff, proportionate liability apportions liability according to the degree of fault of each defendant. As a result, a defendant is required to pay only his or her share of the liability as determined by the court. We investigate the effectiveness of proportionate liability in reducing the probability of fraud and audit risk relative to joint and several liability in such a strategic audit setting that provides conclusive evidence of fraud and auditor makes an audit effort choice.