就会计师第三人责任而言,数美国法最为发达,但关于会计师第三人责任的三种责任标准也存在多数意见与少数意见的纷争。会计师得为可以合理预见的第三人的信赖损害负责。理由之一,会计师第三人责任,系属职业过失责任,如果没有可充权衡的否决因素,责任成立;理由之二,可充权衡的否决因素,即被告责任负担轻重程度以及对共同体的影响、遏制重犯模型、损害和被告行为之间的因果关系,这三种权衡因素都支持而不是否决。 For the accountability of the third party, the United States is the most developed in number of the United States, but there are also disputes over the three types of responsibility regarding the third party accountability of accountants with a majority opinion and a minority opinion. The accountant is responsible for any damage to the trust of a third party that is reasonably foreseeable. One of the reasons, accountant third party liability, is the responsibility of occupational fault, if there is no repulsive factor that can be weighed, the responsibility is established. The second reason is the rejection factor that can be weighed, that is, the degree of liability burden on the defendant and its impact on the community , Deterring the recurrence of the model, the causal link between the damage and the defendant’s conduct, all three of these trade-offs supported rather than rejected.