中国注册会计师违反职业道德与法律责任案例.docx

中国注册会计师违反职业道德与法律责任案例资料仅供参考 三 江 学 院专科毕业设计（论文）题 目 中国注册会计师违反职业道德与法律责任案例 高职院 院（系） 会计 专业 学 号 A 学生姓名 商舟 指导教师 吕小花 起讫日期 12月17号 3月22日 设计地点 三江学院(东校区) 摘要注册会计师是否能生存和发展是关系到这个行业的职业道德水平，为了能让注册会计师这个职业的工作成为所有职业中神圣的职责并同时为社会公众提供高质量的专业服务，在社会公众心中树立良好的职业形象和信誉，我们就应该对注册会计师提高职业道德教育、加强道德信念和道德水平。随着中国的发展，在社会中注册会计师这个职业起到了相当大的作用。因此，本文是经过注册会计师违反职业道德与法律责任的案例作为一件事件的回顾及其原因的分析让我们了解了如何对注册会计师职业道德与法律责任的讨论同时经过知道了注册会计师的具体含义、基本原则和法律的表现形式，阐述了注册会计师违反职业道德与法律责任之间的桥梁和相关的法律法规对违反职业道德与法律责任有关的惩罚，并从惩罚的角度看中国法律的完善度，由此提出注册会计师违反道德与法律的若干意见。【关键词】 注册会计师 职业道德 法律责任Abstract CPAs are able to survive and develop is related to the level of professional ethics of the industry, in order to make work of CPA profession become a sacred duty in all occupations and at the same time provides high quality professional services to the public, setting a good career in the minds of public image and credibility, we should increase our CPA, strengthening professional ethics education of moral convictions and ethical standards. With Chinas development, CPA profession in society played a significant role. So, this is through registered accountants violation ethics and legal responsibility of case as a event of recalled and causes of analysis let we understanding has how on registered accountants ethics and legal responsibility of discussion while through knows has registered Accountants of specific meaning, and principles and legal of performance forms, described has registered accountants violation ethics and legal responsibility Zhijian of bridge and related of legal regulations on violation ethics and legal responsibility about of punishment, and from punishment of angle see my legal of perfect degrees , The resulting CPA opinions contrary to morality and law. CPAs are able to survive and develop is related to the level of professional ethics of the industry, in order to make work of CPA profession become a sacred duty in all occupations and at the same time provides high quality professional services to the public, setting a good career in the minds of public image and credibility, we should increase our CPA, strengthening professional ethics education of moral convictions and ethical standards. With Chinas development, CPA profession in society played a significant role. So, this is through registered accountants violation ethics and legal responsibility of case as a event of recalled and causes of analysis let we understanding has how on registered accountants ethics and legal responsibility of discussion while through knows has registered Accountants of specific meaning, and principles and legal of performance forms, described has registered accountants violation ethics and legal responsibility Zhijian of bridge and related of legal regulations on violation ethics and legal responsibility about of punishment, and from punishment of angle see my legal of perfect degrees , The resulting CPA opinions contrary to morality and law. CPAs are able to survive and develop is related to the level of professional ethics of the industry, in order to make work of CPA profession become a sacred duty in all occupations and at the same time provides high quality professional services to the public, setting a good career in the minds of public image and credibility, we should increase our CPA, strengthening professional ethics education of moral convictions and ethical standards. With Chinas development, CPA profession in society played a significant role. So, this is through registered accountants violation ethics and legal responsibility of case as a event of recalled and causes of analysis let we understanding has how on registered accountants ethics and legal responsibility of discussion while through knows has registered Accountants of specific meaning, and principles and legal of performance forms, described has registered accountants violation ethics and legal responsibility Zhijian of bridge and related of legal regulations on violation ethics and legal responsibility about of punishment, and from punishment of angle see my legal of perfect degrees , The resulting CPA opinions contrary to morality and law. CPAs are able to survive and develop is related to the level of professional ethics of the industry, in order to make work of CPA profession become a sacred duty in all occupations and at the same time provides high quality professional services to the public, setting a good career in the minds of public image and credibility, we should increase our CPA, strengthening professional ethics education of moral convictions and ethical standards. With Chinas development, CPA profession in society played a significant role. So, this is through registered accountants violation ethics and legal responsibility of case as a event of recalled and causes of analysis let we understanding has how on registered accountants ethics and legal responsibility of discussion while through knows has registered Accountants of specific meaning, and principles and legal of performance forms, described has registered accountants violation ethics and legal responsibility Zhijian of bridge and related of legal regulations on violation ethics and legal responsibility about of punishment, and from punishment of angle see my legal of perfect degrees , The resulting CPA opinions contrary to morality and law. CPAs are able to survive and develop is related to the level of professional ethics of the industry, in order to make work of CPA profession become a sacred duty in all occupations and at the same time provides high quality professional services to the public, setting a good career in the minds of public image and credibility, we should increase our CPA, strengthening professional ethics education of moral convictions and ethical standards. With Chinas development, CPA profession in society played a significant role. So, this is through registered accountants violation ethics and legal responsibility of case as a event of recalled and causes of analysis let we understanding has how on registered accountants ethics and legal responsibility of discussion while through knows has registered Accountants of specific meaning, and principles and legal of performance forms, described has registered accountants violation ethics and legal responsibility Zhijian of bridge and related of legal regulations on violation ethics and legal responsibility about of punishment, and from punishment of angle see my legal of perfect degrees , The resulting CPA opinions contrary to morality and law. CPAs are able to survive and develop is related to the level of professional ethics of the industry, in order to make work of CPA profession become a sacred duty in all occupations and at the same time provides high quality professional services to the public, setting a good career in the minds of public image and credibility, we should increase our CPA, strengthening professional ethics education of moral convictions and ethical standards. With Chinas development, CPA profession in society played a significant role. So, this is through registered accountants violation ethics and legal responsibility of case as a event of recalled and causes of analysis let we understanding has how on registered accountants ethics and legal responsibility of discussion while through knows has registered Accountants of specific meaning, and principles and legal of performance forms, described has registered accountants violation ethics and legal responsibility Zhijian of bridge and related of legal regulations on violation ethics and legal responsibility about of punishment, and from punishment of angle see my legal of perfect degrees , The resulting CPA opinions contrary to morality and law. CPAs are able to survive and develop is related to the level of professional ethics of the industry, in order to make work of CPA profession become a sacred duty in all occupations and at the same time provides high quality professional services to the public, setting a good career in the minds of public image and credibility, we should increase our CPA, strengthening professional ethics education of moral convictions and ethical standards. With Chinas development, CPA profession in society played a significant role. So, this is through registered accountants violation ethics and legal responsibility of case as a event of recalled and causes of analysis let we understanding has how on registered accountants ethics and legal responsibility of discussion while through knows has registered Accountants of specific meaning, and principles and legal of performance forms, described has registered accountants violation ethics and legal responsibility Zhijian of bridge and related of legal regulations on violation ethics and legal responsibility about of punishment, and from punishment of angle see my legal of perfect degrees , The resulting CPA opinions contrary to morality and law.本文围绕了中国注册会计师违反职业道德与法律责任的两大主题进行探究。内容包括中国注册会计师的职业道德与法律责任的理论概述；根据“新大地”事件回顾了解主要的违法现象，也一并提出注册会计师有关的问题；针对“新大地”事件而引发注册会计师职业道德的不当原因，从而造成的法律责任。这也是整篇文章的关键部分；经过分析了这个事件对注册会计师的职业道德和法律责任提供了措施和建议。CPAs are able to survive and develop is related to the level of professional ethics of the industry, in order to make work of CPA profession become a sacred duty in all occupations and at the same time provides high quality professional services to the public, setting a good career in the minds of public image and credibility, we should increase our CPA, strengthening professional ethics education of moral convictions and ethical standards. With Chinas development, CPA profession in society played a significant role. So, this is through registered accountants violation ethics and legal responsibility of case as a event of recalled and causes of analysis let we understanding has how on registered accountants ethics and legal responsibility of discussion while through knows has registered Accountants of specific meaning, and principles and legal of performance forms, described has registered accountants violation ethics and legal responsibility Zhijian of bridge and related of legal regulations on violation ethics and legal responsibility about of punishment, and from punishment of angle see my legal of perfect degrees , The resulting CPA opinions contrary to morality and law. 【Key words】 Certified Public Accountant Occupation moral Legal responsibility目录第一章 注册会计师职业道德与法律责任的概述61.1注册会计师职业道德、法律责任基本意义61.2注册会计师职业道德的基本原则61.2.1独立性原则61.2.2客观和公正原则61.2.3专业胜任能力原则61.2.4保密原则61.3注册会计师法律责任的表现形式71.3.1注册会计师的违约、过失、欺诈71.3.2注册会计师的法律责任7第二章 新大地案例分析82.1广东新大地生物科技股份有限公司简介82.2新大地案情回顾82.2.1新大地的违法现象82.2.2从新大地案件中看注册会计师的问题8第三章 注册会计师职业道德不当的原因103.1环境因素103.2注册会计师制度的缺陷103.3监管欠缺发现的不正当现象103.4注册会计师本身的因素103.4.1自身素质不高，缺乏职业谨慎103.4.2专业胜任能力不强103.4.3缺乏职业道德教育103.4.4受多元化利益的驱动，严重违背注册会计师职业道德11第四章 完善注册会计师法律责任措施124.1注册会计师职业道德规范体系的完善124.2注册会计师职业道德教育程度加大124.3注册会计师职业道德监管的加强124.4加强注册会计师个人职业道德和提高专业胜任能力124.4.1加强注册会计师个人职业道德教育124.4.2加强注册会计师专业技能124.5加大惩罚力度，加强行业自律124.5.1维护市场的秩序就是强化市场监管的保证124.5.2加强监管部门13结束语14参考文献15第一章 注册会计师职业道德与法律责任的概述1.1注册会计师职业道德、法律责任基本意义职业道德是一种职业为组织用以公约、守则等形式公布的，其遵守人员是自愿接受的职业为行为准则标准的。所谓的注册会计师的职业道德就是以注册会计师的审计职业的道德准则和行为准则为一体，表明注册会计师的职业德行、职业纪律、专业胜任能力及职业责任等的总称。注册会计师的职业性决定了对社会公众应该负担的责任。为使注册会计师的职责能承担起这个神圣的职业，并为社会公众提高有质量、可信赖的高服务，从而在社会公众中形成了良好的形象和信誉，也同时加强了注册会计师的职业道德、强化了注册会计师的道德意识、提高了注册会计师的道德水平。一般来说， 注册会计师的法律责任是指注册会计师它在执业过程中没有履行合同的条款，或者没能保持该有的职业谨慎和出于过意出具不正确审计报告等原因，从而导致审计报告的使用者遭受到了损失，根据上述情况，注册会计师或会计师事务所应该承担一些法律责任。又或者说，注册会计师在执业过程中，因为过失没有能及时的发现和揭露出会计报表的重大错误，或者欺诈而没有揭露会计报表的重大错报或故意的指使错报，从而给委托人或第三方造成的损失而且无法弥补，至此注册会计师应承担一定的法律责任。1.2注册会计师职业道德的基本原则1.2.1独立性原则独立性是注册会计师的精髓所在，也是注册会计师审计职业的基石。这两者就说明了注册会计师不但要向社会公众表明自身的信誉，还要对被审计单位的财务报表时真实与公允的确定，更是对注册会计师不是非执业会员提出的要求。在社会经济条件下，投资者主要是依靠财务报表判断投资的风险，而且投资者在投资机会中做出了选择。假设注册会计师不能与客户维持互相之间的独立性，那么注册会计师与客户之间存在利益和关联关系，从而导致它们会屈从外界压力，就不能取信于社会公众。那么，对于独立性的理解到底是怎么样的呢？独立性就是不被外界的力量所控制和支配，并按照规章行事。在独立性中也包括两个方面：实质上的独立和形式上的独立，这两种都是注册会计师在执行审计、审阅和其它鉴证业务事所体现出来的。注册会计师在承办审计、审阅和其它鉴证业务的时候，必须要从多种方面出发，来维持注册会计师所在的会计师事务所面对项目的独立性。1.2.2客观和公正原则客观是注册会计师因追求公正，不因以个人的观点和意见、利益的冲突和她人影响而破坏了客观性。公正是注册会计师在服务任何一位对象时都应该公平、公正、不偏袒任何人。客观和公正这两者是无法区分的，在这两个原则中都要求注册会计师应该公正处事、实事求是，不应该因为个人的观点、利益冲突和应她人的影响而破坏了自己的专业判断。如果因为这些因素而使得专业判断出现了偏差或对专业判断产生不当影响的情形，那么注册会计师就不得再次提供相应的服务。1.2.3专业胜任能力原则专业胜任能力是注册会计师审计能力的基础，它既要求了注册会计师的专业知识、技能和实际经验，又要求了客户所委托的业务要及时、有效的完成，不存在任何专业能力水平的限制。这也意味着，一位合格的注册会计师不只是要认可自己的专业能力，还要对自己的专业能力有足够的信心并能准确的完成客户所委托的业务，更主要的是，合格的注册会计师能对自己的专业能力充分认清自己的薄弱点从而努力的减少自己的薄弱点，在薄弱点未消失时，不承接任何关于这个薄弱点的业务。如果注册会计师能够认识到这一点的话，那么委托的客户乃至社会公众都不会有危害，而且注册会计师的责任意识也会增强，也就提高了专业胜任能力。1.2.4保密原则保密的是前提注册会计师获得委托人和被审计单位的信任，也就是要求了注册会计师对执行过程中知道的秘密应当保密，不让第三方人知道。注册会计师与客户维持正常的关系方面，可利于双方是否自愿并充分的进行沟通与交流，把双方知道所有的事实和情况下才能保证注册会计师有效的完成工作。注册会计师在承接了客户的业务时会受到客户严格的限制。如果不能准确的了解情况的话，就与客户有了沟通上的艰难，这不利于审计意见的出具。只有与客户有了的沟通，那么这就一定是建立在为客户信息保密的基础上的。因此，任何注册会计师在承接了客户业务时，都会签订书面承诺保证信息的保密，这就是所谓的保密协议（商业秘密）。1.3注册会计师法律责任的表现形式1.3.1注册会计师的违约、过失、欺诈1、违约。是指注册会计师及其事务所承接了客户的业务时，双方签订了商业合同，但注册会计师未能达到合同上的约定，从而因注册会计师未能达到约定使得客户受到了损失，注册会计师应当承担违约责任。2、过失。是指注册会计师应有条件下，却失去了该有的合理谨慎。注册会计师在执业的过程中没有按照规定的专业准则要求或没有完全的按照规定的专业准则或根本没有按照规定的专业准则，注册会计师应当承担过失责任。过失责任由包括了普经过失和重大过失，两者的区别是免责和负责。如果注册会计师和客户都受到了损失和责任，就是共同损失。3、欺诈。又称注册会计师舞弊，是以欺骗或坑害她人为目的的一种故意错误行为，这其中个人的不良动机是最主要的特征。简单地说，欺诈就是以欺骗她人为目的，知道客户财务报表有重大错误，却把它伪装起来并出具无保留意见的审计报告。1.3.2注册会计师的法律责任1.3.2.1民事责任民事责任是指注册会计师及其事务所给她人造成了经济损失的赔偿。根据注册会计师中民事责任的条款第四十二条规定“会计师事务所违反本法规定，给委托人、其它利害关系人造成损失的，应当依法承担赔偿责任。”1.3.2.2行政责任和刑事责任行政责任是指注册会计师违反了相关法律法规的规定，在会计师事务所应当的警告、没收违法所得、罚款与暂停营业和撤销都是政府主管部门给予的惩罚，另外，注册会计师也一并给予的惩罚，其中包括警告、暂停营业和吊销有关的证书。注册会计师及其会计师事务所发生的重大过失就是违反了规定，这就是刑事责任，同时承担法律的惩罚。根据注册会计师中第三十九条规定：“会计师事务所违反本法第二十条、第二十一条规定的，由省级以上人民政府财政部门给予警告，没收违法所得，能够并处违法所得一倍以上五倍以下的罚款，情节严重的，能够由省级以上人民政府财务部暂停其经营业务或者予以撤销，注册会计师违反本法第二十条、第二十一条规定，由省级以上人民政府财政部门给予警告，情节严重，能够由省级以上人民政府财政部门暂停其执行业务或吊销注册会计师证书。会计师事务所及其注册会计师违反本法第二十条、第二十一条的规定，故意出具虚假审计报告、验资报告，构成犯罪的，依法追究刑事责任。”在这两者中是无法分开的，对于尚不够刑事处罚的违法行为，依据法律法规的规定应当给予行政处罚的，由行政机关给予行政处罚。违法行为已经构成犯罪的应当处于刑事责任，不能对行政处罚替代刑事处罚。第二章 新大地案例分析2.1广东新大地生物科技股份有限公司简介 广东新大地生物科技股份有限公司（以下简称新大地）是来自于广东省平原县长田镇油茶工业园，公司以前是广东新大地科技有限公司，建立在 ，在 变成广东新大地生物科技股份有限公司，而且在同年广东省科技厅认定新大地为国家级高新技术企业和国务院扶贫开发领导认定的国家扶贫龙头企业等各种认定。新大地公司主要得利的是深加工产品的研发、生产和销售的油茶，它主要销售的产品是山茶油和茶皂素天然洗涤用品。产品同时获得了QS的认证、绿色食品的认证、质量的认证、HACCP的认证和有机产品的认证。在这些的认证和认定为何新大地还是出现了过错呢？2.2新大地案情回顾2.2.1新大地的违法现象在 6月，新大地被举报涉嫌造假上市。大客户不但有自卖自夸的嫌疑，还有虚增利润、隐瞒关联交易、财务报表造假等现象。以下就为大家具体说明五个方面：第一，主营业务收入达不到支付的生产成本，在新大地的招股书中准确的显示了新大地的茶油业务最近三年毛利率分别是60.66%、43.50%和36.19%这三种利率的收入正好与生产成本形成了反比，据此表明生产成本的严重不足，甚至连买油茶籽和茶饼的主要原料都不够。第二，有机肥料使用的茶粕低于技术工艺最低标准，在 - 新大地有机肥料使用的茶粕分别只有64.82吨和118.14吨，而同时有机肥料的产量分别高达2555.34吨和9254.16吨，对应用与生产有机肥料的茶粕总的占比分别是2.54%和1.28%，这已经彻底低于45%的技术工艺最低标准。第三，隐藏关联交易，新大地在近三年前十大客户中包含到的22家客户，在这其中竟有十家客户被查出关联交易可能存在虚假交易的问题，甚至还指向了新大地董秘赵罡