4.2 The determination of legal liability of certified public accountants在线视频

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 - determination of the legal liability of CPA.

注册会计师法律责任的认定
The identification of CPA's

对注册会计师法律责任的认定是指
legal liability refers to

注册会计师可能被认定为何种罪名
what kind of accusation CPAmay be identified.

在我国主要有三种
There are three kinds in our country:

分别是违约 过失和欺诈
default,fault and fraud.

首先我们来看违约
First, let's look at default.

所谓违约是指合同的一方或多方
Default refers to the failure of one or more parties

未能履行合同条款规定的义务
to perform their obligations under the terms of the contract.

当违约给他人造成损失时
When the default causes losses to others,

注册会计师应负违约责任
the certified public accountant shall be liable for default.

比如会计师事务所在商定的期间内
For example, the accounting firm fails to submit tax returns

未能提交纳税申报表
within the agreed period,

或违反了与被审计单位订立的
or violates the confidentiality agreement

保密协议等等
signed with the auditee.

下面我们再来看过失
Now let's look at the fault.

所谓过失是指在一定条件下
The fault refers to the failure to maintain

没有保持应有的职业谨慎
due professional prudence under certain conditions.

评价注册会计师的过失
The evaluation of CPA's fault

是以其他合格注册会计师在相同条件下
is based on the degree of prudence

可做出的谨慎为标准的
that other qualified CPA can make under the same conditions.

当过失给他人造成损失时
When the fault causes losses to others,

注册会计师应负过失责任
the certified public accountant shall be liable for the fault.

按照程度的不同
According to different degrees,

过失又可以分为普通过失和重大过失
fault can be divided into general fault and gross fault.

什么是普通过失
What is general fault?

普通过失有时也称为一般过失
General fault is sometimes called ordinary fault,

通常是指没有保持职业上的应有谨慎
which usually refers to failure to maintain due professional prudence.

对于注册会计师来说则是指
For certified public accountants, it means that

没有完全遵守职业准则的要求
they do not fully comply with the requirements of professional standards,

比如没有根据特定审计项目的性质
for example, they issue audit reports without

获取充分 适当的审计证据
obtain sufficient and appropriate audit evidence

就出具了审计报告
according to the nature of specific audit projects.

在这种情况下一般可能被视为一般过失
In this case, it may be regarded as general fault.

什么是重大过失
What is gross fault?

重大过失是指连起码的职业谨慎都没有保持
Gross fault refers to failure to maintain at least professional prudence.

对于注册会计师而言则是指
For certified public accountants,

根本没有遵守专业准则
it means that failure to comply with professional standards

或者是没有按照准则的基本要求
or perform audit in accordance with the basic requirements

执行审计业务
of professional standards.

比如注册会计师对于金额巨大的应收账款
For example, CPA does not use letter or other audit procedures

根本没有采用函证和其他审计程序
to confirm the correctness of the amount

就确认了金额的正确性
of accounts receivable with huge amount.

最后我们再来看欺诈
Finally, let's look at fraud.

欺诈又称舞弊
Fraud, also known as cheat,

是以欺骗或坑害他人为目的的
is a kind of an intentional and erroneous act

一种故意的错误行为
intended to deceive or harm others.

它的重要特征是作案具有不良动机
Its important characteristic is that the crime has bad motive,

这也是欺诈与普通过失
which is also the main difference

和重大过失的主要区别
between fraud and general fault and gross fault.

对于注册会计师来说
For the certified public accountant,

欺诈是为了达到欺骗他人的目的
fraud is to in order to achieve the purpose of deceiving others,

明知委托单位的财务报表有重大错报
knowing that the entrusted unit's financial statements have material misstatement,

却加以虚伪的陈述
but still put a false statement

出具了无保留意见的审计报告
which issued without reservation of opinion audit report.

与欺诈相关的另外一个概念
Another concept related to fraud is presumptive fraud,

是推定欺诈又称涉嫌欺诈
also known as suspected fraud.

它是指虽然没有故意欺诈
It means that although there is no intention to cheat

或者是坑害他人的动机
or harm others,

但却存在极端或异常的过失
there are extreme or abnormal faults.

推定欺诈和重大过失这两个概念的界限
It is often difficult to define the boundary

往往很难以界定
between presumptive fraud and gross negligence.

在美国许多法院曾经将注册会计师的
In the United States, many courts have interpreted the gross negligence

重大过失解释为推定欺诈
of certified public accountants as presumptive fraud,

特别是近年来有些法院
especially in recent years,

放宽了欺诈一词的范围
some courts have relaxed the scope of the term fraud,

使得推定欺诈和欺诈
making presumptive fraud and fraud

在法律上成为等效的概念
equivalent in law.

这样具有重大过失的注册会计师的
In this way, the legal liability of CPA

法律责任就会进一步加大
with gross negligence will be further increased.

下面我们再来看第二个小问题
Now let's look at the second small problem:

注册会计师承担法律责任的种类
the types of legal responsibilities that certified public accountants bear.

注册会计师因违约 过失或欺诈
If a certified public accountant causes losses to the auditee

给被审计单位或其他利害关系人
or other interested parties due to default, fault or fraud,

造成损失的按照有关法律规定
he may be sentenced to

可能会被判承担行政责任
bear administrative, civil or criminal liabilities

民事责任或刑事责任
in accordance with the relevant laws and regulations.

这三种责任可以单处也可以并处
These three kinds of responsibilities can be carried out individually or in combination.

具体来说行政责任是对注册会计师而言
Specifically speaking, the administrative responsibility is for the certified public accountant,

包括警告 暂停执业 吊销注册会计师的证书
including warning, suspension of practice, revocation of the certificate of certified public accountant.

对于会计师事务所而言
For accounting firms,

包括警告 没收违法所得 罚款
it includes warning, confiscation of illegal income, fine,

暂停执业和撤销等
suspension of practice and cancellation.

民事责任主要是指赔偿受害人的损失
Civil liability mainly refers to compensation for the loss of the victim.

刑事责任是指触犯刑法
Criminal responsibility refers to the legal consequences

所必须承担的法律后果
of breaking the criminal law.

其种类包括罚金 有期徒刑
Its types include fine, fixed-term imprisonment

以及其他限制人身自由的刑罚等
and other penalties restricting personal freedom.

同学们 在这一知识点
In this knowledge,

我们学习了注册会计师法律责任的认定
we have learned how to recognize the legal liability of certified public accountants.

但是注册会计师是否要承担相应的法律责任
However, whether the certified public accountant should bear the corresponding legal liability

还需要一些条件
still needs some conditions,

也就是说注册会计师法律责任的
that is, the constitutive elements of the certified public accountant's legal liability

构成要件是特别重要的
is very important,

特别是民事责任
especially the civil liability.

这一内容我们将在下一知识点
This content will be explained

来进行讲解
in the next knowledge point.