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承担法律责任的原因分析

论文作者:英语论文网论文属性:议论文 Argument Essay登出时间:2015-09-01编辑:Karlie点击率:2464

论文字数:1360论文编号:org201508312259547712语种:英语论文 English地区:美国价格:免费论文

关键词:Legal liabilityaudit liabilityPublic Accounting firms

摘要:本论文主要论述了美国会计事务所在经营中要承担的法律责任,明确了会计事务所和审计师在处理事务以及面对诉讼时的法律责任。

承担法律责任的原因分析


在美国,对公共会计师事务所的诉讼是很常见的。同时出现一个或几个对“四大会计师事务所”提交文件或寻求上诉法院的事件也并不让人意外。“四大”是非正式用语,指的是四大会计师事务所:普华永道(PwC)、德勤(DTT)、毕马威(KPMG)、安永(EY)。在最近的经济危机中投资者的权益受到了严重的损害,他们正在寻求法院帮助,指控他们公司的审计师渎职(Aubin 1)。审计公司在辩护诉讼中会得到一个复杂的混合的结果。虽然他们已经成功地说服法院驳回大多数这些案件,而一些投资者也获得了巨额赔偿。并不能清楚的了解诉讼的价值,尤其是当审计公司已经私下解决了这些问题的时候。值得注意的是,亚瑟·安德森卷入欺诈事件只是一个意外。


1.0增加法律责任的原因分析

关于审计责任的诉讼正在上升。共同的原因便是审计师的能力与投资者的期望有太大的差距。


Causes Of Increased Legal Liability Trials 


In the US, lawsuits against Public Accounting firms are common. At one time is there is one or several of the 'Big Four' filing defense papers or pursuing an appeal with the courts. The 'Big Four' is an informal term referring to the four largest auditing firms comprising PricewaterhouseCoopers, Deloitte & Touché, Ernst & Young and KPMG. Investors badly hurt with erosion of their equity in the recent economic crisis are seeking to have courts uphold malpractice charges on auditors of their companies (Aubin 1). Audit firms have had a mix of results in defending lawsuits. While they have succeeded in convincing courts to dismiss most these cases, the few that have gone through have been awarded huge damages. It is not clear though the value of suits that audit firms have settled in private . Notably, Arthur Anderson is a casualty that collapsed from its involvement in fraud.

1.0增加法律责任的原因分析Causes of increased legal liability trials 
Audit liability lawsuits are on the rise. The common cause is born of the expectations gap in investor perception of audit. Shareholders interpret an audit report as insurance or guarantee of a firm's financial health and it should therefore warn them of impending company failure (Dickey and Minnery 2). Coming from a period of economic recession that contracted shareholding equity, the investors are looking for ways to recover part of their losses from suing auditors of their companies. Another explanation to increased lawsuits lies with increased awareness of lawsuits seeking damages for audit liability. Some major ongoing lawsuits involving high stakes are having news headlines following through (Aubin 1).

2.0审计师的法律责任Legal liability to auditors
The legal basis for liability to auditors is provided for in both statutory law (Thompson and Qinn 2). The unwritten common law evolves with precedent case decisions and it depends on the state. On its part, statutory law is founded on legislation and it applies federally to all courts. An auditor can expect civil suits brought against them by two main groups: the client and third parties. The client is the entity that engaged their audit services whereas a third party is an entity that was expected to make decisions relying on audit report.

Legal action against the conduct of an auditor occurs in four instances (Chambers 1-5). Firstly, a breach of contract happens when the client claim a violation of their agreement by the auditor. In the second scenario, negligence happens when an auditor fails to exercise care that is reasonable thereby resulting in damage to an interested party. When it comes to gloss negligence, an auditor will have acted in reckless disregard of minimal care although without willful desire to harm anyone. Fraud is eviden论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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