Presumption of fault is the principle for holding accounting firms liable for tort in securities market misrepresentation cases.On this basis,the accounting firms have the right to defend themselves,and whether they have been diligent and responsible is an important criterion for determining whether they have been at fault in assisting the issuer in financial information disclosure.The main issues in the fault determination of securities misrepresenta-tion by accounting firms in China lie in the vague scope of the duty of diligence and responsibility,the problematic status of auditing standards in fault determination,and the problematic judicial ap-proach of"results over procedures".Therefore,it is necessary to clarify the boundaries of obliga-tions between accounting firms and other intermediaries,establish reasonable standards for special care duties and clarify the status of auditing standards to facilitate judicial application.
关键词
会计师事务所/虚假陈述/勤勉尽责/过错推定
Key words
accounting firms/misrepresentation/diligence and responsibility/presumption of fault
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