注冊會計師對第三人責(zé)任的探討.pdf

1、復(fù)旦大學(xué)碩士學(xué)位論文注冊會計師對第三人責(zé)任的探討姓名：馬慶華申請學(xué)位級別：碩士專業(yè)：法律指導(dǎo)教師：段匡20030420reasonablyascertainingandstatingthetruefinancialpositionduringtheconductoftheauditTheauditstandards，whichcall’tprovideasafeharborforCPAs，can’tbetreatedasthelegal

2、standardsforthedutyofcareinCPA’SconductofauditBycertifyingthepublicreportsthatcollectivelydepictacorporation’Sfinancialstatus，CPAsassumeapublicresponsibilitytranscendinganyemploymentrelationshipwiththeclientCPAsperformin

3、gthisspecialfunctionoweultimateallegiancetOthecorporation’Screditorsandstockholders，aswellastotheinvestingpublic，whelyontheproductofCPAs，indespiteoflackofprivityofcontractUScourtsapplyoneoffourlegalstandardstOdecidewhich

4、nonclientshaveaCauseofactionagainstCPAsfornegligentmisrepresentation：(1)privity；(2)near—pfivity；(3)theknownusersorRestatementrule；and(4)thereasonableforeseeabilityruleThesefourstandardslieonacontinuumTheycanleadtodiffere

5、ntoutcomesaboutwhetherthenonclienthasarighttosueevenwhentheyareappliedtothesamesetoffacts，thatis，whoisthethirdpartyCPAsownadutyIntheevolutionofthecommonlawdoctrinesofauditorliabiUty，basicallytherequirementofbothdamageand

6、proximitymustbesatisfiedtOenablethethirdpartytosueCPAswhohavenegligence“Proximity’istherequirementequaltothenotionof“causation”inthecivillawsystemWheretheelementsofactionablefraudonthepartofanaccountantarepresent，thecour

7、tshaveheldtheaccountantliableinfraudtoarelyingthirdpartywhomtheaccountantintendedtOdeceivebyhisreports，statingthatthelackofprivityofcontractWasnodefensetOafraudactionInsomecases，theCOUrtS，expresslyorbyclearimpliCationhav

8、erecognizedthatfraudmayprovideabasisforestablishinganCPAsliabilitytoathirdpartyrelyinguponreportspreparedbyCPAsforhisclientThescopeofliabilityforfraudisbroaderthanthatforUC：gligencebecauseofthemoredegreeoffaultforfraudAn

9、dCPA’Sacts，apparentlyconstitutinggrossnegligence，raisedaninferenceoffraudInGermany，“Verkehrspflicht”requiresprofessional，includingCPAs，thedutyofcaretothecounterpartswithoutcontractualconnectionTherequirementofcausationis

10、therequisiteforFrenchcommissariatauxComptes(CPA)tobeheldliabilitytothethirdpartyPolicyconsiderationisimportantindefmingthescopeofthethirdpartyBasicallythefollowingthreeelementsmustbetestedfordefiningthescopeofthethirdpar

11、ty，theyincludeFault(negligenceorfraud)，Damage，Reliance(proximityinthecaselaworcausationinthecivillaw)CourtsmaytakepolicyconsiderationstOdecidewhethertonegateliabilitytothethirdpartyKeyword：AuditRisk；ThirdParty；Scope；Faul