当前课程知识点:Auditing > The final exam > The final exam > 4.4 The evasion and defense of legal liability of certified public accountants
同学们 我们来学习《审计学》
Everyone, let's learn the fourth chapter of Auditing:
第四章 注册会计师法律责任的知识点
the knowledge points of CPA's legal responsibility -
注册会计师法律责任的规避与抗辩
evasion and defense of CPA's legal liability.
我们知道不管是谁
We know that no matter who they are,
都不愿意与法律责任关联起来
they are not willing to be associated with legal liability,
对于注册会计师来说尤为如此
especially for certified public accountants.
因为一旦涉及到法律诉讼
Once the legal proceedings are involved,
可能会影响注册会计师未来的职业生涯
it may affect the CPA's future career.
注册会计师如何来合理规避法律责任呢
How can certified public accountants reasonably avoid legal liability?
如果真的牵涉到了法律责任
How to defend
又该如何抗辩
if legal liability is involved?
这是本节知识点要讲解的内容
This is the content of the knowledge points in this section.
首先我们来看注册会计师法律责任的规避
First of all, let's look at the evasion of CPA's legal liability.
注册会计师可以通过下列的措施
Certified public accountants can reasonably avoid legal liability
来合理规避法律责任
through the following measures.
第一遵守专业准则和职业道德的要求
First, comply with the requirements of professional standards and professional ethics.
遵循专业准则可以有效地
Following professional standards can effectively and reasonably
合理规避注册会计师的法律责任
avoid the legal liability of certified public accountants,
同时保持良好的职业道德
while maintaining good professional ethics.
对于减少不必要的法律纠纷
It is also very important to
也是非常重要的
reduce unnecessary legal disputes.
第二个措施要加强会计师事务所的
Second, we should strengthen the quality control
质量控制
of accounting firms.
建立一套严密 科学的内部质量控制制度
Establishing a strict and scientific internal quality control system and
并将制度落实到每一个人
implementing the system to every person,
每一个部门和每一项业务
department and business
可以保证整个会计师事务所的质量
can ensure the quality of the whole accounting firm,
从而有效降低诉讼的风险
thus effectively reducing the risk of litigation.
第三个措施要与委托人签订审计业务约定书
The third measure is to sign a business agreement with the client
明确注册会计师和委托人的权利和义务
to clarify the rights and obligations of the CPA and the client.
注册会计师在执业时
When certified public accountants practice,
只有严格按照业务约定书的要求来执业
they can only protect their legitimate rights and interests in legal proceedings
才能在发生法律诉讼时维护自己的合法权益
if they practice in strict accordance with the requirements of the engagement letter.
第四个措施审慎选择被审计单位
The fourth measure is to select the auditee prudently.
会计师事务所在接受委托前
Before accepting the entrustment,
应采取必要的措施
the accounting firm should take necessary measures
对客户进行全面的了解
to have a comprehensive understanding of the clients,
这一点在对拟接受陷入财务困境的客户时
which is particularly important when it plans to accept the clients
尤为重要
in financial difficulties.
中外诉讼案例大多集中在宣告破产的客户
Most of the litigation cases at home and abroad focus on the customers who declare bankruptcy.
这些客户濒临破产
These customers are on the verge of bankruptcy
总想为自己的损失寻找一个替罪羊
and always want to find a scapegoat
来转嫁自己的损失
for their losses to pass on their losses.
由此在考虑是否接受这些单位的时候
Therefore, when considering whether to accept these units,
应该格外的仔细
we should be extra careful.
第五 提取风险基金或购买责任保险
Fifth, withdraw risk fund or purchase liability insurance.
投保充分的责任保险
It is a very important protection measure for accounting firms
是会计师事务所一项极为重要的保护措施
to insure adequate liability insurance.
尽管保险不能免除可能受到的法律诉讼
Although insurance can't exempt possible legal proceedings,
但能防止减少诉讼损失的可能性
it can prevent the possibility of reducing litigation losses.
第六 聘请熟悉注册会计师法律责任的律师
Sixth, hire lawyers who is familiar with the legal responsibilities of certified public accountants.
会计师事务所应该聘请熟悉相关法律
Accounting firms should hire lawyers
和注册会计师法律责任的律师
who are familiar with relevant laws and the legal responsibilities of certified public accountants
来做自己的法律顾问
to be their own legal advisers.
当遇到重要法律问题时
When encountering important legal problems,
注册会计师不仅可以从专业的角度出发
certified public accountants can not only think about the solutions
来思考问题的解决办法
from the professional point of view,
还可以从法律的角度出发
but also carefully think about the lawyer's suggestions
仔细思考律师的建议
from the legal point of view,
从而把一些风险消除在萌芽状态
so as to eliminate some risks in the bud,
这样可以在很大程度上避免法律纠纷
so as to avoid legal disputes to a large extent.
我们来看第二个问题
Let's look at the second question,
注册会计师法律责任的抗辩
the defense of CPA's legal liability.
注册会计师的职业性质
The professional nature of CPA determines
决定了它是一个容易遭受诉讼的行业
that it is an industry prone to litigation.
长期以来法律诉讼一直是困扰
For a long time, legal proceedings have been a big problem
会计师事务所一大难题
for accounting firms.
在我国涉及注册会计师的诉讼
In China, there are more and more lawsuits
也日趋增多
involving CPA.
当不当的民事诉讼发生时
When the improper civil litigation occurs,
会计师事务所和注册会计师
the accounting firm and the certified public accountant
可以从以下五个方面来进行抗辩
can defend from the following five aspects,
以达到免除责任或减轻责任
in order to achieve the exemption or reduction of responsibility.
第一个措施证明自己不存在审计失败
The first step is to prove that there is no audit failure.
也就是说注册会计师通过证据
That is to say, certified public accountants prove
证明自己已经按照执业准则进行审计
that they have audited in accordance with the professional standards
遵守了职业道德
and abide by professional ethics through evidence,
这样可以免责
which can exempt them from liability.
第二指出审计报告不存在重大的虚假陈述
Second, it points out that there is no significant false statement in the audit report.
如果注册会计师尽到了应有的职业谨慎
If the certified public accountant has exercised due professional care
按照审计准则规定的审计程序来严格操作
and operated strictly in accordance with the auditing procedures stipulated in the auditing standards,
没有发生重大的虚假陈述
he shall be exempted from liability
应该予以免责
if there is no significant misrepresentation.
第三存在共同过失
Third, there is joint fault.
共同过失是指注册会计师与客户都有过失
Joint fault refers to the fault of both the CPA and the client,
如果存在共同过失的话
if there is joint fault,
法律首先应该追究客户的民事赔偿责任
the law should first investigate the civil compensation responsibility of customers,
再由注册会计师来承担补充赔偿责任
and then the CPA should bear the supplementary compensation responsibility.
第四个措施指出不存在因果关系
The fourth measure points out that there is no causal relationship.
根据相关法律的规定
According to relevant laws,
如果注册会计师能够证明
if the certified public accountant can prove that:
第一 证券下跌的全部或一部分
First, all or part of the decline of securities
不是因为该不实信息披露所致
is not caused by the disclosure of false information;
第二 原告在购买该证券时
Second, the plaintiff knew that the information was untrue
已经知道信息是不实的
when he bought the securities,
注册会计师可予免责或减责
the certified public accountant may waive or reduce liability.
第五 提出不符合第三者的界定
Fifth, put forward the definition of non-compliance with the third party.
如果提出赔偿的人不属于
If the person claiming compensation does not
第三者所界定的范围
belong to the scope defined by the third party,
例如与客户具有购销业务关系
for example, the customer who has a purchase and sale business relationship with the customer
而不是投资关系的客户则不予以赔偿
rather than an investment relationship will not be compensated.
同学们 在这一知识点
Students, at this knowledge point,
我们学习了注册会计师法律责任的
we have learned the defense and avoidance
抗辩与规避
of CPA's legal liability.
需要注意的是
It should be noted that
如果要对一些不当的民事诉讼
if we want to effectively defend
进行有效的抗辩
to some improper civil actions,
我们最好还要充分地了解
we'd better fully understand the nature of CPA's legal liability,
注册会计师法律责任的性质
the principle of imputation,
归责原则 举证原则等相关问题
the principle of proof and other related issues.
我们第四章的学习就到这里
This is where we will learn the fourth chapter.
谢谢大家
Thank you.
-1.1 The emergence and development of civil audit
-1.2 The concept and function of CPA audit
-1.3 Elements and categories of forensic services
-1.4 The basic process of CPA audit
-Chapter 1 Unit Tests
-2.1 General qualification requirements for certified public accountants
-2.2 The organizational form of an accounting firm
-2.3 Conditions for the establishment of a public accounting firm
-Chapter 2 Unit Tests
-3.1 Conceptual framework of professional ethics
-3.2 Meaning and immunity of confidentiality obligation
-3.3 Communication before and after accepting the commission
-Chapter 3 Unit Tests
-4.1 Business failure and audit failure
-4.2 The determination of legal liability of certified public accountants
-4.3 The constitutive elements of the civil liability of certified public accountants
-4.4 The evasion and defense of legal liability of certified public accountants
-Chapter 4 Unit Tests
-5.1 The general objective of financial statement audit
-5.2 Audit objectives related to various transactions and events
-5.3 The process of achieving audit objectives
-5.4 Auditing responsibility of certified public accountants
-Chapter 5 Unit Tests
-6.2 Comprehensive use of audit procedures
-6.3 Working paper for the audit
-Chapter 6 Unit Tests
-7.2 The concept of auditing business engagement
-7.3 Perform the preliminary analysis procedure
-7.4 The concept of audit materiality
-7.5 Perform the preliminary analysis procedure
-Chapter 7 Unit Tests
-8.1 The meaning of CPA risk assessment procedure
-8.2 The meaning and elements of internal control
-8.3 Understand internal control of the audited company
-8.4 Internal control and material misstatement risk
-Chapter 8 Unit Tests
-9.2 Connotation of control tests
-9.3 Concept of substantive procedures
-Chapter 9 Unit Tests
-10.1 Overview of Audit Sampling
-10.2 Sampling risk and non-sampling risk
-10.4 The main steps of audit sampling
-Chapter 10 Unit Tests
-11.1 Major business activities of sales and collection cycle
-11.2 Substantive procedures for sales transactions
-11.3 Cut-off test of main business revenue
-11.4 Accounts receivable confirmation procedures
-Chapter 11 Unit Tests
-12.1 The main business activities involved in the procurement and payment cycle
-12.2 Substantive procedures for accounts payable
-12.3 Fixed Assets -- Substantive procedures for accumulated depreciation
-Chapter 12 Unit Tests
-13.1 Business activities and accounting records relating to inventory and storage cycles
-13.2 Sources of material inventory misstatement risk
-13.3 Audit procedures for inventory supervision
-Chapter 13 Unit Tests
-14.1 Internal control of financing activities
-14.2 Risk of material misstatement of financing activities
-14.3 The audit of short-term borrowing
-Chapter 14 Unit Tests
-15.1 Internal control tests and substantive procedures for cash on hand
-15.2 Internal control and control test on bank deposits
-15.3 Substantive procedures for bank deposits
-Chapter 15 Unit Tests
-16.1 Audit related party transactions
-16.2 Audit related party transactions
-16.3 The final evidence evaluation process
-Chapter 16 Unit Tests
-17.1 Standard unqualified audit report
-17.2 An unqualified audit report with a highlighted item section
-17.5 An audit report that cannot express an opinion
-Chapter 17 Unit Tests
-The final exam