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1、復(fù)旦大學(xué)碩士學(xué)位論文注冊(cè)會(huì)計(jì)師對(duì)第三人責(zé)任的探討姓名:馬慶華申請(qǐng)學(xué)位級(jí)別:碩士專業(yè):法律指導(dǎo)教師:段匡20030420reasonablyascertainingandstatingthetruefinancialpositionduringtheconductoftheauditTheauditstandards,whichcall’tprovideasafeharborforCPAs,can’tbetreatedasthelegal
2、standardsforthedutyofcareinCPA’SconductofauditBycertifyingthepublicreportsthatcollectivelydepictacorporation’Sfinancialstatus,CPAsassumeapublicresponsibilitytranscendinganyemploymentrelationshipwiththeclientCPAsperformin
3、gthisspecialfunctionoweultimateallegiancetOthecorporation’Screditorsandstockholders,aswellastotheinvestingpublic,whelyontheproductofCPAs,indespiteoflackofprivityofcontractUScourtsapplyoneoffourlegalstandardstOdecidewhich
4、nonclientshaveaCauseofactionagainstCPAsfornegligentmisrepresentation:(1)privity;(2)near—pfivity;(3)theknownusersorRestatementrule;and(4)thereasonableforeseeabilityruleThesefourstandardslieonacontinuumTheycanleadtodiffere
5、ntoutcomesaboutwhetherthenonclienthasarighttosueevenwhentheyareappliedtothesamesetoffacts,thatis,whoisthethirdpartyCPAsownadutyIntheevolutionofthecommonlawdoctrinesofauditorliabiUty,basicallytherequirementofbothdamageand
6、proximitymustbesatisfiedtOenablethethirdpartytosueCPAswhohavenegligence“Proximity’istherequirementequaltothenotionof“causation”inthecivillawsystemWheretheelementsofactionablefraudonthepartofanaccountantarepresent,thecour
7、tshaveheldtheaccountantliableinfraudtoarelyingthirdpartywhomtheaccountantintendedtOdeceivebyhisreports,statingthatthelackofprivityofcontractWasnodefensetOafraudactionInsomecases,theCOUrtS,expresslyorbyclearimpliCationhav
8、erecognizedthatfraudmayprovideabasisforestablishinganCPAsliabilitytoathirdpartyrelyinguponreportspreparedbyCPAsforhisclientThescopeofliabilityforfraudisbroaderthanthatforUC:gligencebecauseofthemoredegreeoffaultforfraudAn
9、dCPA’Sacts,apparentlyconstitutinggrossnegligence,raisedaninferenceoffraudInGermany,“Verkehrspflicht”requiresprofessional,includingCPAs,thedutyofcaretothecounterpartswithoutcontractualconnectionTherequirementofcausationis
10、therequisiteforFrenchcommissariatauxComptes(CPA)tobeheldliabilitytothethirdpartyPolicyconsiderationisimportantindefmingthescopeofthethirdpartyBasicallythefollowingthreeelementsmustbetestedfordefiningthescopeofthethirdpar
11、ty,theyincludeFault(negligenceorfraud),Damage,Reliance(proximityinthecaselaworcausationinthecivillaw)CourtsmaytakepolicyconsiderationstOdecidewhethertonegateliabilitytothethirdpartyKeyword:AuditRisk;ThirdParty;Scope;Faul
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