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对会计师事务所侵权责任的归责原则问题,主要存在过错责任原则说、过错推定原则说、无过错责任原则、公平责任原则说四种观点,基于会计师事务所—被审计单位—利害关系人三方利益均衡的原则,我国会计师事务所侵权责任归责原则的最佳选择为过错责任原则的特殊形式——过错推定原则。
The principle of liability of tort of accounting firms mainly includes four principles: principle of fault liability, principle of fault presumption, principle of faultless liability and principle of fair liability. Based on the four viewpoints of accounting firm-audited entity-interested parties The principle of balance of interests and the best choice of the principle of imputation of liability of tort in our accounting firm are the special form of fault liability principle - the principle of presumption of fault.