4.3 The constitutive elements of the civil liability of certified public accountants在线视频

同学们 我们来学习《审计学》的
Students, let's learn the fourth chapter of Auditing:

第四章 注册会计师的法律责任的知识点
the knowledge points of CPA's legal responsibility - elements of civil liability of Certified Public Accountant.

注册会计师法律责任的构成要件
Generally speaking, the constitutive requirements

构成要件通俗地讲就是承担责任
are the conditions

必须同时具备的条件
that must be met at the same time to bear the responsibility.

总体上说注册会计师及事务所
Generally speaking,

对第三者承担民事责任的构成要件
there are four elements of civil liability

包括四个分别是损害事实 主观过错
for the third party, which are damage facts, subjective fault,

因果关系和民事违法行为
causal relationship and civil illegal act.

首先我们来看损害事实
First, let's look at the damage.

具体来讲第一个要件是受害人
Specifically speaking, the first element is the loss

因依赖注册会计师审计过的会计报表
caused by the victim's reliance on

及建议而导致的损失
the accounting statements and recommendations audited by CPA.

损失作为一种事实状态
Loss, as a state of fact,

是因为一定的行为或事件
is caused by certain actions

使人受法律保护的权利和利益
or events that make people's rights and interests

遭受某种不利的影响
protected by law suffer some adverse effects.

这一事实状态作为确定责任的因素
As a factor to determine the liability,

是民事责任构成的前提
this factual state is the premise of the constitution of civil liability.

如果是过失没有造成伤害
If it is negligence that does not cause harm,

就没有理由诉讼
there is no reason for litigation.

就注册会计师民事责任来说
As far as the civil liability of CPA is concerned,

它应该是一种已实现的 有形的
it should be a kind of realized, tangible

直接的经济损失
and direct economic loss.

主要是指受害人因依赖注册会计师
It mainly refers to the loss caused by the victim's dependence

审计过的会计报表而导致的损失
on the accounting statements audited by the certified public accountant,

表现为财产损失
which is manifested as property loss.

这一损失应符合可补救性
This loss should be in line with the three conditions of remediability,

确定性和侵害合法利益三个条件
certainty and infringement of legitimate interests.

这个要件的重点在于损失的程度
The focus of this element is on the extent of the loss.

损失在具体个案中情况可能不同
Loss may be different in specific cases.

它可以用证券价值的下跌来衡量
It can be measured by the decline in the value of securities

也可以用资产的损失额来表示
or by the loss of assets.

但无论如何这种损失必须是
However, in any case, such losses

已经发生的或将来必定要发生的
must have occurred, or must occur in the future,

且必须是正常人
and must be recognized by normal people

以现有物质技术可以认定的
with existing material technology.

一般来说这一要件的证据要由原告来提供
Generally speaking, the evidence of this element should be provided by the plaintiff.

我们再看第二个要件主观过错
Let's look at the second element: subjective fault.

主观过错是注册会计师在执业过程中
Subjective fault is the subjective fault behavior of certified public accountant

存在着主观上的过错行为
in the process of practicing.

注册会计师在执行过程中主观过错行为
The subjective fault behavior of the certified public accountant in the process of execution

是指注册会计师在实施造成客户
refers to the subjective psychological state of the certified public accountant

或其他利害关系人损失行为时的
when it causes loss to customers

主观心理状态
or other interested parties.

如果注册会计师在执业中
If the certified public accountant

未尽应有的职业谨慎
fails to exercise due professional prudence in his practice,

也就是存在过失或欺诈
that is, there is negligence or fraud.

主观过错行为是注册会计师民事责任
Subjective fault behavior is an important factor

构成要件中的重要因素
in the constitution of CPA's civil liability.

它不仅是责任的构成要件
It is not only the constituent element of responsibility,

而且也是最终的构成要件
but also the ultimate constituent element.

我们再看第三个要件因果关系
Let's look at the third element: causal relationship.

因果关系是导致的损失
Causal relationship refers to the causality between the loss caused

与所依赖的会计报表
and the accounting statement

或建议有因果关系
or proposal relied on.

这种因果关系表现为
This kind of causality is shown

逻辑推理中的因果关系
as the causality in logical reasoning.

也就是注册会计师的过错行为
That is to say, the fault behavior of the certified public accountant

不仅必须是受害人所受伤事实的原因
must not only be the cause of the fact that the victim is injured,

而且也应该是法定的原因
but also be the legal cause.

原告要在两个方面进行举证
The plaintiff should provide evidence in two aspects.

第一原告必须要证明
The first plaintiff must prove that

如果没有注册会计师的不实陈述
if there is no untrue statement from the certified public accountant,

导致产生损失的交易就不会完成
the transaction resulting in the loss will not be completed,

至少不会以最终表现形式来完成
at least not in the form of final .

第二原告还应当证明他的损失
The second plaintiff shall also prove that

与注册会计师的虚假陈述之间
there is a certain causal relationship

具有一定的因果关系
between his loss and the false statement of the certified public accountant.

在判断这种因果关系时
In judging this causal relationship,

确定受害人是否对注册会计师
it is very important to determine

审计过的会计报表
whether the victim has a reasonable dependence on the accounting statements

产生某种合理的依赖十分重要
audited by the certified public accountant,

这种依赖必须是合理的
which must be reasonable.

也就是说一个一般的理性的人
That is to say, a general rational person

在这种情况下也能够产生这种依赖
can also produce this kind of dependence in this case,

而不是盲目的依赖
rather than blind dependence.

第四个要件是民事违法行为
The fourth element is civil illegal act.

民事违法行为是错误的表述了审计意见
Civil illegal act is the wrong expression of audit opinions

或者提出了错误的建议
or put forward wrong suggestions.

如果注册会计师根据执业过程中
If the certified public accountant

收集的充分且适当的证据以及职业判断
according to the sufficient and appropriate evidence

针对会计报表发表的审计意见
and professional judgment collected in the practice process,

没有错误就不构成注册会计师
there is no error in the audit opinion on the accounting statements,

在执业过程中的民事责任
it does not constitute the civil liability of the certified public accountant in the practice process.

这一要件的证据通常要由原告提供
The evidence of this element is usually provided by the plaintiff.

鉴于注册会计师提供服务的专业性
In view of the professional nature of the services

一般受害人由于信息不对称
provided by the certified public accountant,

以及能力所限
due to the asymmetric information and limited ability of the general victims,

在确定注册会计师民事责任时
when determining the civil liability of the certified public accountant,

有关报告的错误表述或错误意见
the error expression or suggestion of relevant report

也可以采用推定的办法
can also be inferred.

同学们 在这一知识点
In this knowledge,

我们学习了注册会计师
we have learned the four elements

民事责任的四个构成要件
of civil liability of certified public accountants.

值得注意的是从法律角度来说
It is worth noting that from the legal point of view,

这四个要件任何一个不成立
none of these four elements can constitute infringement

都不能构成侵权
if they are not established.

也就是说要同时成立
That is to say, certified public accountants need to bear civil liability

注册会计师才需要承担责任
only when these four elements to be established together.