论注册会计师民事责任摘要一直以来有关注册会计师法律责任方面的研究都有明显缺陷，虽然很多学者一直在钻研探讨相关问题，可仍未形成较完整的体系准则。当注册会计师与司法案例相关联时所担负的多为行政责任，但也并非全部。例如在“欣泰电气欺诈发行”的案件中，最终注册会计师事务所担负的责任被判定为民事责任，而在本案中担负行政责任的是参与欺诈发行的欣泰电气和提供审计报告的事务所。之所以注册会计师承担的法律责任不固定，是因为相关的民事责任不明确、不具体。针对这一现象，本文综合各位有关注册会计师法律责任的研究者得出有关民事责任的评判和解决措施。关键词：注册会计师；专家责任；归责原则；虚假验资AbstractResearchonthelegalliabilityofCPAshasalwaysbeenobviouslyflawed.Althoughmanyscholarshavebeenstudyingrelatedissues,theystillhavenotformedacompletesystemofstandards.WhenaCPAisassociatedwithajudicialcase,itismostlyadministrativeresponsibility,butnotall.Forexample,inthecaseof“XintaiElectricFraudulentIssuance”,theresponsibilityofthefinalCPAfirmwasjudgedascivilliability,andinthiscase,theadministrativeresponsibilitywastoparticipateinthefraudulentissuanceofXintaiElectricandtheofficeprovidingtheauditreport..ThereasonwhythelegalliabilityoftheCPAisnotfixedisbecausetherelevantcivilliabilityisnotclearorspecific.Inresponsetothisphenomenon,thisarticlesynthesizestheresearcherswhoareconcernedaboutthelegalliabilityofcertifiedpublicaccountantsanddrawsjudgmentsandsolutionsoncivilliability.Keywords:CPA;expertresponsibility;imputationprinciple;falsecapitalverification目录摘要.......................................................................................................................1Abstract...................................................................................................................1一、绪论.................................................................................................................4（一）研究背景以意义..................................................................................4（二）国内外研究现状..................................................................................51.关于审计失败与注册会计师及会计师事务所....................................52.关于注册会计师侵权责任研究............................................................53.影响注册会计师法律责任因素研究....................................................54.完善注册会计师法律责任体系研究....................................................6（三）研究内容与方法..................................................................................6二、概念界定及相关理论.....................................................................................7（一）注册会计师民事责任的分类..............................................................71.对委托人的民事法律责任....................................................................72.对第三人的法律责任............................................................................7（二）相关理论基础......................................................................................81.委托代理理论........................................................................................82.侵权责任理论........................................................................................9三、注册会计师民事法律责任归责探讨.............................................................9（一）我国注册会计师侵权责任的归责........................................
