CAJ | 학술논문

随着中国法治社会逐步建立,法律责任的承担也变得多样化与具体化,而近年来对于注册会计师的诉讼＂爆炸＂式地增长,使得注册会计师日渐成为一项具有高风险的专门职业。本文从相关主体角度来分析了上市公司独立审计的法律风险,提出了应对的措施。
수착중국법치사회축보건립,법률책임적승담야변득다양화여구체화,이근년래대우주책회계사적소송＂폭작＂식지증장,사득주책회계사일점성위일항구유고풍험적전문직업。본문종상관주체각도래분석료상시공사독립심계적법률풍험,제출료응대적조시。
Nowadays,with the economy of our country developing fast,independent auditing has became more and more important in maintenance of economic order.The law,as both compulsory responsibility and standard of every social conduct,has a deep effect on independent auditing.As the law society has been established,the bear of legal liability becomes diverse and concrete.The number of charge of CPA has been growing explosively,which makes the career highly risky.The paper analyses risk in the view of different stakeholders.What＇s more,it gives us some countermeasures to address this issue.