摘要
文章基于各国普遍遵循的证券法律法规,对特殊普通合伙制会计师事务所内部最主要的利益相关者——执业合伙人与监管合伙人,项目合伙人与其管理的签字注册会计师和其他项目组成员,项目合伙人与咨询人员、专家,项目合伙人与合伙人会议、合伙事务管理委员会、合伙事务监督委员会、各职能机构合伙人之间的民事责任的配置问题进行研究。目的是为了建立起事务所内部合理的、责权利协调一致的民事责任配置机制,从而有效遏止合伙人的造假动机,从根本上提高审计报告的供给质量。
Based on the securities laws and regulations generally followed by each country, this paper carries out a study of the allocation problem of civil liabilities between the most important stakeholders inside of the special-general partnership aecounting firms： practicing partner and supervis- ing partner, project partner together with its signature CPAs and other project team members, project partners and consultants or experts, project partners and partner conference or the partnership affairs management committee or the partnership affairs oversight committee or the partners of each function- al organization. The purpose is to establish a rational internal civil liability configuration mechanism with coordinated responsibilities, rights and benefits for accounting firms, so as to effectively curb the fraud motivation of the partners and improve the quality of audit reports fundamentally.
出处
《当代财经》
CSSCI
北大核心
2014年第9期110-119,共10页
Contemporary Finance and Economics
基金
国家自然科学基金资助项目"会计师事务所合并
智力资本与审计质量"(71362008)
国家自然科学基金资助项目"会计师事务所组织形式变迁
法律责任与审计质量"(71262013)
江西省社科"十二五"规划项目"特殊普通合伙制会计师事务所审计报告虚假陈述民事责任研究"(13YJ08)
"赣鄱英才555工程"领军人才培养计划资助项目"上市公司财务报告的虚假陈述
经济后果及其监管"
关键词
特殊普通合伙制
会计师事务所
合伙人
民事责任配置
special general partnership
accounting firm
partner
civil liability configuration
