论注册会计师法律责任

Discussion on the Legal Duty of Certified Public Accountant

中文关键词:  民事责任  行政责任  刑事责任

英文关键词:civil liability  administrative liability  criminal liability

中文摘要:

      随着注册会计师制度的不断发展,注册会计师的法律责任问题日益突显,而随之相配套的法律制度所存在的空白也出现,本文试对当今社会中注册会计师在履行其职责时所存在的相关法律问题进行分析。

英文摘要:

      With the development of the system of Certified Public Accountant,the problem of legal duty of CPA is increas-ingly prominent.However,there is a lack in the law system concerning CPA.This essay makes an analysis on the legal matters concerned with CPA during the fulfillment of CPA duty in contemporary society.