The tort is the behavior that the CPA provides mendacious audit statement.
侵权行为指注册会计师出具不实的审计报告的行为。
So, to give CPA correctly guide to ethical behavior and effectively curb CPA's moral hazard, we should improve both sides of demand and supply.
我国的行政处罚方式和力度均不够严厉、刑事制裁机率过低、民事追究非常之不易，都导致无法对注册会计师道德风险行为形成有效约束。
The respective legal responsibility of unlawful behavior conducted by CPA firm or certified public accountants.
会计师事务所或注册会计师的违法行？应承担的相关法律责任等做出相应规定。
The respective legal responsibility of unlawful behavior conducted by CPA firm or certified public accountants.
会计师事务所或注册会计师的违法行？应承担的相关法律责任等做出相应规定。
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