So this essay , using comparison and positivism , begins with the risks in the obligation law relationship to obtain the differences between the guaranty law relationship and insurance law relationship . the essay disaffirmed the guaranty nature of warrantee insurance and then confirmed the insurance nature of it through analysis of the legal and economic definitions , the value , the function and the mechanism of insurance 所以,本文试从债的法律关系中的风险入手,运用定性分析、定量分析、比较分析和实证分析等方法,首先将保证和保险视为平行的避险工具,揭示二者的不同,从而排除保证保险的保证属性,其次又从保险的法律和经济含义切入,阐释保险的价值、功能和机制,同时肯定保证保险的保险属性。
And on the basis of that , it is of great significance to achieve healthy development of the profession . the dissertation defines the law concepts relative to cpa civil liability firstly , then it focuses on the analysis of the following controversial areas in law : definitive principles for auditing tort liability , the judging criteria of fault etc . , and it states the legal status of independent auditing standards from the perspective of law ; further , to complete the law analysis , the dissertation analyzes definitive principles of the cpa ’ s legal liability and the game between the interest of social publics and the interest of cpa from the perspective of economics . then , by reviewing different legal status of generally accepted auditing standards in different historical periods in american , the author studies the legal status of independent auditing standards in china regarding our specific legal and economic environment 本文首先从注册会计师民事法律责任相关的法律概念入手,重点对审计侵权责任的归责原则、过错判断标准等一些在法学界存在争议的关键领域展开分析,从法律角度阐述了独立审计准则法律地位问题;进而从经济学的视角对注册会计师民事责任归责原则和社会公众与注册会计师的利益博弈展开了分析,作为对法律分析的辅证;然后在考察借鉴不同历史时期美国独立审计准则法律地位的基础上,结合我国特定的法律和经济等环境,对我国独立审计准则的法律地位问题进行了研究,认为:独立审计准则具有一定的法律地位,应当作为我国注册会计师法律责任认定的一般原则,但并非判断注册会计师执业时是否存在“过失”的唯一基准。
