An Exploration of the Civil Responsibility-belonging for Certified Accountants' False Statement
- 管理学院－已发表论文 
注册会计师民事责任归责原则的确定,应当同时考虑独立审计的特点和保护投资者利益两个方面,无过错责任均不和过错责任能很好地解决这一问题。注册会计师恰当的归责原则应当是过错推定原则,即如果注册会计师证明自己没有过错,已尽注意义务,按照独立审计准则审计并保持应有职业谨慎,可以免责。In the establishment of the certified accountant's civil responsibility-belonged principle , the special feature of independent auditing and protecting the consumer's interest should be considered. The liability with fault and liability without fault can solve this problem easily. The proper responsibility-belonged principle of certified accountants should be fault presumption principle, i.e, if the certified accountant can attest that he or she has no fault and has done his duty to pay attention to it,and its auditing is done in accordance with independent auditing principle and has maintained the professional prudence that he or she should have, the certified accountant can be freed from responsibility.