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題名 | 審計侵權責任的經濟分析和重構=The Economic Analysis of the Tort Liability of Auditors to the Third Persons and Its Reform |
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作者 | 楊春然; Yang, Chun-ran; |
期刊 | 東海大學法學研究 |
出版日期 | 20081200 |
卷期 | 29 2008.12[民97.12] |
頁次 | 頁183-232 |
分類號 | 495.9 |
語文 | chi |
關鍵詞 | 註冊會計師; 上市公司; 審計; 嚴格責任; 過錯責任; Auditors; Public company; Auditing; Strict liability; Negligence-based liability; |
中文摘要 | 對於註冊會計師因審計失敗向第三人承擔的責任,歐美等一些發達國家一直持非常謹慎的態度,其主要原因乃在於註冊會計師的法律責任會對經濟產生不利影響。從成本的角度看,對會計師科處嚴格責任,會產生以下的後果:市場倒閉、或者只將守法的客戶逐出市場,或者讓守法客戶為違法客戶的違法行為買單。過錯責任同樣存在著立法成本高,操作困難等障礙。從收益的角度看,嚴格責任會提高註冊會計師預防會計欺詐的積極性,而過錯責任則會提高受害人預防會計欺詐的積極性,由於註冊會計師預防會計欺詐的能力一般高於第三人,在資訊不對稱的情況下,嚴格責任應當成為立法的選擇。但是,由於註冊會計師預防會計欺詐的能力不可能是絕對的,再加上其他專家的職業判斷也會影響審計結論,因此,應對註冊會計師的侵權責任進行限制,這一方面降低了責任的成本,另一方面也為保險業接受註冊會計師的侵權責任創造了條件。 |
英文摘要 | The opinion of the liability of auditor to the third persons due to auditing failure is very conservative in developed countries. Although the reasons were very complex, many scholars believed that the liability may have negative influences on the economy. From the perspective of cost, the strict liability of auditors to the third persons maybe results in the situations: market is closed down; only the law-abiding clients are droved out of the market, or, the law-abiding clients pay the cost of the clients' wrong acts. Although the cost of the negligence-based liability is not as high as the strict liability, it is very difficult to design the standard that assesses the conduct of auditors. On the other hand, from the perspective of benefit, strict liability may provide the auditors with the incentive to prevent accounting fraud while the negligence-based liability may provide the victims with the incentive. In general, the liability of the auditors is higher than the victims, so, the strict liability is preferable under information asymmetry. However, the auditor cannot prevent the fraud completely, and other professionals' judgment may influence the conclusion of auditing. Therefore the liability of the auditors may be limited. The benefit of the opinion is not only to reduce the cost of the liability, but also improve the insurance to accept the liability. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。