| 祝田.会计师事务所证券虚假陈述中的过错认定研究[J].唐山学院学报,2024,37(5):94-101108 |
| 会计师事务所证券虚假陈述中的过错认定研究 |
| Research on Fault Determination in Securities Misrepresentation by Accounting Firms |
| 投稿时间：2023-05-30 |
| DOI：10.16160/j.cnki.tsxyxb.2024.05.014 |
| 中文关键词: 会计师事务所 虚假陈述 勤勉尽责 过错推定 |
| 英文关键词: accounting firms misrepresentation diligence and responsibility presumption of fault |
| 基金项目: |
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| 中文摘要: |
| 过错推定是证券市场虚假陈述案件中追究会计师事务所侵权责任的归责原则。在此基础之上,会计师事务所享有抗辩的权利,是否勤勉尽责是判断其在辅助发行人财务信息披露中是否存在过错的重要标准。而我国会计师事务所证券虚假陈述中过错认定的主要问题在于勤勉尽责义务范围模糊、审计准则在过错认定中的地位存在问题、"结果重于程序"的司法认定思路存在问题。因此,应当厘清会计师事务所与其他中介机构义务的边界,制定合理的特别注意义务标准,并明确审计准则的地位,以便于司法适用。 |
| 英文摘要: |
| Presumption of fault is the principle for holding accounting firms liable for tort in securities market misrepresentation cases. On this basis, the accounting firms have the right to defend themselves, and whether they have been diligent and responsible is an important criterion for determining whether they have been at fault in assisting the issuer in financial information disclosure. The main issues in the fault determination of securities misrepresentation by accounting firms in China lie in the vague scope of the duty of diligence and responsibility, the problematic status of auditing standards in fault determination, and the problematic judicial approach of "results over procedures". Therefore, it is necessary to clarify the boundaries of obligations between accounting firms and other intermediaries, establish reasonable standards for special care duties and clarify the status of auditing standards to facilitate judicial application. |
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