Title: Talking about the Tort Liability of CPAs in the Auditing Failures
Abstract: In recent years,an increasing number of accounting firms get intoauditing gateincidents.These accounting firms should bear tort liabilities for the auditing failures arising from the intentional or negligent doings by their employees.The appropriate principle of tort liability needs to be based on fault liability attribution.And its methods of accountability should mainly owe to the share of responsibility,supplemented by joint liability.It is of great importance for us to perfect the auditing process,improve the auditing quality,and reinforce the legal protection to the certified public accountants(CPAs).
Publication Year: 2010
Publication Date: 2010-01-01
Language: en
Type: article
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