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我国独立审计准则规定,注册会计师必须对审计报告的真实性、合法性负责.如果违法执业出具虚假审计报告,给客户或其他利害关系人造成损失,客户或其他利害关系人可以指控注册会计师违约或侵权,要求注册会计师承担违约责任或侵权责任,由此引发审计诉讼.审计诉讼的特点足:①被告是会计师事务所或注册会计师;②原告是客户或其他利害关系人;③诉讼事由是审计违约或侵权纠纷;④诉讼请求是原告要求被告承担违约责任和侵权责任.由于原告和被告双方对违约或侵权事实可能有争议,由此又产生证明责任问题.本文拟就审计违约及侵权行为的归责原则和证明责任的分配规则展开讨论.
The independent auditing standards in our country stipulate that a certified public accountant must be responsible for the authenticity and legality of the auditing report.If a practitioner issues a false auditing report and causes losses to the client or other interested parties, the client or other interested parties may accuse the certified public accountant of default or Infringement, requiring CPA to assume liability for breach of contract or tort, which led to the audit proceedings.The audit litigation features enough: ① the defendant is an accounting firm or certified public accountant; ② the plaintiff is the customer or other interested parties; ③ cause of the litigation is the audit default Or infringement disputes; (4) litigation request is the plaintiff requires the defendant to assume the liability for breach of contract and tort .Because the plaintiff and the defendant both breach of contract or infringement may be controversial, resulting in the issue of burden of proof.This article intends to audit the default and violations go The principle of blame and the rule of assignment of burden of proof are discussed.