The responsibilities of CPAs as auditor to the third party.

摘要

I examine in this thesis for a doctorate necessary conditions of responsibility, the applicable range of the responsibility burden, concerning responsibility to a third party in a certified public accountants audit. The United States is the most advanced country of accountants audit, and a model country for Japan. England is the origin of an accountants audit, and has detailed regulations related to an auditing person in company laws. There is a gap in the way of thinking about necessary conditions accountant's responsibility between the Supreme Court and SEC in The United States. As for the applicable range of the responsibility burden as well, the interpretation shown in the Restatement 2nd of Torts §552 article is the main stream, but is not the absolute opinion. The American Institute of Certified Public Accountants insists on a limit of the certified public accountants audit in the Statements on Auditing Standards, and develops its own argument. But it can possibly be criticized as one-sided and may lead to a danger that certified public accountants Audit itself loses reliability. Whereas in England, traditional enterprise that it thinks that the profit of the stockholder should be respected most is deep-rooted, and it is in the direction to restrict the range of the accountant's responsibility burden. While in both England and The United States an accountant's role is expanded from general auditing to the audit of the corporate governance, the protection plans that the expansion will not be directly connected with the expansion of the responsibility is taken role. When the responsibility between the director's and the accountant's is distinguished, all people concerned the accountants audit in our country should work to clarify an accountant's responsibility to a third party.