虚假验资是指注册会计师(审计师)违反验资程序,故意作弊或疏于查实对被审验单位的注册资金(或实收资本)的真实性和合法性进行审查和验证,并作出内容与事实不符的验资报告的行为。
... 叠瓦构造 imbricate structure 虚假验资 fictitiously examine capital 龙门剪床 square shears ...
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The Verification Agency should undertake the civil liability for providing false verification report. It is an undisputed conclusion.
验资机构因虚假验资而应当承担民事赔偿责任,这在法律界和会计界都是一个没有争议的结论。
参考来源 - 公司设立时验资机构虚假验资的民事责任研究·2,447,543篇论文数据,部分数据来源于NoteExpress
虚假验资民事责任的性质为侵权责任。
The nature of its civil responsibility is liability for tort.
虚假验资是注册会计师承担验资侵权责任的前提条件。
A chartered accountant will be held for infringement when issuing false capital verification reports.
股东的虚假出资行为与验资机构虚假验资行为密不可分。
The shareholders' inveracious investment is closely associated with the investment-checking institution's inveracious inveracious checking ACTS.
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