【摘要】 在我国现阶段针对注册会计师的诉讼案件中 ,对注册会计师的处罚 ,以行政处罚为主。然而 ,在市场经济中 ,注册会计师面临的主要法律责任将是民事赔偿责任 ,加强对注册会计师民事赔偿责任的研究已是势在必行。本文在分析注册会计师民事赔偿责任的产生及其原因和构成要件后 ,对注册会计师民事赔偿金额的确认与计算提出了几点建议。更多还原

【Abstract】 Nowadays, administrative punishment is the main form in the suitcase involving CPA. But in market economy the civil compensate liability should be the chief legal liability. So it is very important to make a research on the civil compensate liability of CPA audit. This paper gives several advise about how to determinate and calculate the civil compensation after analyzing the reason and constitutive requirements of CPA civil claim liability.更多还原