The accounting firm has the characteristics of expert examination,credit endorsement and independence in the disclosure of securities information.It should perform the duties of auditor in accordance with the law,other-wise it will bear the responsibility in the civil compensation of securities misrepresentation.The determination and reasonable limitation of the auditor's liability in securities misrepresentation is a key issue in judicial adjudication.It not only determines the amount of civil compensation ultimately borne by the auditor,but also concerns the value balance between investor protection and the development of the audit industry.Based on the current trial practice,China's determination of the auditor's liability for compensation has changed from full joint and several liability to proportional joint and several liability,which reflects the concept of equal liability and has great legal application value.However,according to the legal basis,legal provisions and accountability practice of the existing auditor's responsibility,there is still room for clarifying the standard of responsibility identification and its reasonable limits,and unifying the application of the referee.This paper will explore the responsibility identification standards and reasonable limits that are in line with the pursuit of substantive justice value and the logic of modern financial oper-ation under the specific path of clarifying the auditor's duty of diligence,reflection and reconstruction of propor-tional joint and several liability.
关键词
虚假陈述/审计人责任/比例连带责任/勤勉尽责义务
Key words
false statements/auditor's responsibility/proportional joint and several liability/duty of diligence
维普
万方数据