Research on Civil Liability Determination of False Statements by Verification Institutions
With the continuous evolution of the civil liability system for false statements by audit insti-tutions,the role of the"gatekeeper"of audit institutions has been strengthened.In order to urge them to fulfill their duty of diligence and diligence,problems such as inconsistent forms of civil liability for false statements by audit institutions,unclear standards and scope of civil liability determination should be solved,and the applicable rules of civil liability for false statements by audit institutions and the scope of obligations of accounting firms and law firms should be clarified.At the same time,in order to avoid the inherent risk transfer of the issuer and the excessive practice risk of the verification institu-tion,measures such as setting compensation limits and signing liability limitation agreements can be taken to reduce the bankruptcy risk of the verification institution.
万方数据
维普
