会计师事务所审计侵权责任承担主体的确认  

The Bearer of Audit Infringement

作　　者：蒋品洪 

机构地区：[1]东阳荣东联合会计师事务所,浙江东阳322100

出　　处：《南京审计学院学报》2010年第3期67-72,共6页journal of nanjing audit university

摘　　要：会计界和司法界主流观点认为注册会计师不是审计侵权责任的承担主体,当前法律规定也是如此,但是部分学者仍持不同观点。根据"自己责任"法律原则,注册会计师应该对自己过错行为承担侵权赔偿责任,然而我国社会审计是以会计师事务所为本位的,不适用"自己责任"。会计师事务所而不是注册会计师对利害关系人承担审计侵权责任,是符合我国实际的。The mainstream point in the accounting and judicial fields is that CPA is not liable for the main audit infringement.The same is true under the current law,though some scholars hold different opinions.According to the legal principle of＂self liability＂,CPA should bear the responsibility of their own acts.However,our auditing is run by accounting firms,which is not applicable to＂self liability＂.It is consistent with China＇s actual condition that accounting firms rather than CPA should bear the responsibility for audit infringement.

关 键 词：会计师事务所 审计侵权责任 责任承担主体 注册会计师 

分 类 号：F233[经济管理—会计学]