试论注册会计师的法律责任边界与风险分担机制

独立审计契约的社会化和不确定性,导致了审计风险的无限扩大。这不仅会影响独立审计职能的充分发挥,也会影响注册会计师事业的发展。明确界定独立审计的责任边界,建立独立审计风险分担机制,对于防范和化解审计风险、促进注册会计师行业的健康发展,是至关重要的。注册会计师承担法律责任的构成要件有:注册会计师有加害行为;注册会计师对委托人或利害关系人造成了损害;注册会计师的加害行为与委托人或利害关系人受到的损害之间存在因果关系;注册会计师主观上存在过错。注册会计师的风险分担机制应包括:受害人过错的责任分担、第三人过错的责任分担、会计师事务所职业风险基金和执业责任保险、注册会计师赔偿基金、注册会计师协会共同赔偿基金、国家赔偿基金等。

Legal Liability Boundary and Risk-sharing Mechanism of CPAs

The socialization and uncertainty of CPA contracts lead to the enlargement of audit risk,which has a negative effect on making full use of the function of independent audit,and development of CPA.To define the liability boundary of CPAs,and construct risk-sharing mechanism is very important for preventing and controlling audit risk,and promoting the development of CPAs.CPAs should take legal liability under the following conditions: CPAs have an infringement act,CPAs have impaired their client's interests,there is a cause and effect relation between the infringement act and the impairment,or CPAs have the subjective fault.CPA's risk-sharing mechanism should include: the responsibility share of the impaired party,the responsibility share of the third party,the risk fund and the responsibility insurance of CPAs,the compensation fund of CPAs,the common compensation fund of CPAs associate,the state compensation fund,etc.