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目前,由于各种原因,在我国,公众对 CPA 提起的诉讼几近于零。但可以预见,随着公众法律意识的加强,随着《独立审计准则》的颁布实施,随着证券市场的逐步完善和发展,CPA 面临的法律诉讼将越来越多。当 CPA 面临各种各样的控诉时,如何运用法律手段来保护自己呢?笔者将试图从以下三个方面进行分析,以抛砖引玉。一、民事责任的抗辩我们知道,在民法理论中将民事责任按承担责任的原因不同,分为违约责任和侵权责任。下面分别从这一方面进行分析:(一)违约责任的抗辩事务所与委托人之间签订的审计业务约定书,
At present, due to various reasons, public litigation against CPA in our country is almost zero. However, it is foreseeable that with the strengthening of public legal awareness, with the promulgation and implementation of the “Independent Auditing Standards”, CPA will face more and more legal proceedings as the stock market gradually improves and develops. When CPA faces a variety of complaints, how to use legal means to protect themselves? The author will try to analyze from the following three aspects, in order to initiate. First, the defense of civil liability We know that in the civil law theory will bear the responsibility of civil liability for different reasons, divided into liability for breach of contract and tort liability. The following were analyzed from the following aspects: (A) the defaulting liability defense firm and the client signed between the audit business agreement,