| 论注册会计师的法律责任 |
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| 引用本文： | 张颖.论注册会计师的法律责任[J].广播电视大学学报,2004(1):87-89. |
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| 作者姓名： | 张颖 |
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| 作者单位： | 金华广播电视大学,浙江,金华,321000 |
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| 摘 要： | 随着审计失败、公堂诉讼案件的逐渐增多，社会公众法律意识逐渐增强，注册会计师(以下简称CPA)法律责任已引起了政府部门、社会公众及有关各方面的极大关注，探讨CPA法律责任已是当务之急。笔者就CPA法律责任产生的原因、存在问题以及如何避免CPA法律责任谈谈自己的一些看法。
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| 关 键 词： | 注册会计师 诉讼 法律责任 |
| 文章编号： | 1008-0597(2004)01-0087-03 |
| 修稿时间： | 2003年9月5日 |
Talk about Certified Accountant's Legal Liability |
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| ZHANG Ying.Talk about Certified Accountant''''s Legal Liability[J].Journal of TV University(Philosophy & Social Sciences),2004(1):87-89. |
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| Authors: | ZHANG Ying |
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| Abstract: | With auditing the increasing gradually of failing, law court case, the public's legal consciousness is strengthened gradually. The legal liability of CPA has already aroused great concern from government department, the public and relevant different fields. It has already been the task of top priority to probe into CPA legal liability. I and how prevent from have a talk one' s own some view by CPA legal liability on the question of reason, existing why CPA legal liability produces. |
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| Keywords: | Certified accountant Lawsuit Legal liability |
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