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題名:伸縮自如的會計師口袋?--以契約等方式控制責任風險之探討
書刊名:法學新論
作者:陳文智
作者(外文):Chen, Wen-chih
出版日期:2008
卷期:4
頁次:頁131-162
主題關鍵詞:會計師責任免責約款事後免責補償條款免責聲明Accountants' liabilityExculpatory clausesExclusion clausesExemption from liabilityIdemnification clausesDisclaimers
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:109
  • 點閱點閱:97
近年來證券交易法及會計師法相繼引進會計師比例責任制、法令責任限制及可享有限責任之法人會計師事務所等規定,明文承認會計師控制責任風險之多樣化管道。理論上,會計師非不得以契約等方式另行尋求控制責任風險之其他途徑。此等途徑於控制會計師責任風險上究竟能發揮何等作用,國內就此相關爭議及探討尚少。本文參酌美、英、德等國相關論述,區分會計師對公司責任相關之免責約款、事後免責,以及會計師對第三人責任相關之補償條款、免責聲明等情形,探討我國法下應如何解釋,並凸顯應以修法方式加以釐清並解決之相關議題。
期刊論文
1.蔡彥卿、薛富井、華琪筠、陳韻如(20030500)。會計師業務與公費。證券暨期貨管理,21(5),3-19。  延伸查詢new window
2.陳文智(2008)。該讓會計師享用比例責任制了嗎?--評析證券交易法引進比例責任制之正當性。法學新論,1,49-85。new window  延伸查詢new window
3.黃銘傑(2002)。公司法七十二變!--下一階段公司法修法方向之芻議。月旦法學教室,試刊號,100。  延伸查詢new window
4.黃銘傑(200302)。公司法七十二變!(五)--下一階段公司法修法方向之芻議。月旦法學教室,4,93。  延伸查詢new window
5.廖大穎(200601)。公司經營與董事責任之追究--檢討我國公司法上股東代表訴訟制度。經社法制論叢,37,139-140。  延伸查詢new window
6.Arnull, Christopher J.(2003)。Professional Advisers and Limitations on Liability。P.N.,19,494-500。  new window
7.Gormley, R. J.(1981)。The Law of Accountants and Auditors-Rights。Duties and Liabilities,12(3),2-24。  new window
8.Faussie, Julie(1994)。Note: Limiting Liability in Public Accounting Suits: A Desperate Appeal from a Beleaguered Profession。VAL. U. L. Rev.,28,1041-1091。  new window
9.FFIEC(2005)。Interagency Advisory on the Unsafe and Unsound Use of Limitation of Liability Provisions and Certain Alternative Dispute Resolution Provisions in External Audit Engagement Letters。Fed. Reg.,70,576。  new window
10.Gietzmann, M. B.、Quick, R.(1998)。Capping Auditor Liability: The German Experience。Accounting, Organizations and Society,23(1),81-98。  new window
11.Gwilliam, David(1988)。Auditors: Exclusion Clauses, Indemnities and Disclaimers。P.N.,9。  new window
12.Greidinger, B. Bernard(1951)。When Are Independent Public Accountants Not in Fact Independent?。The Accounting Review,26,49-60。  new window
13.Murray, Mark。Drafting Accountant Engagement Letters (With Forms)。PRAC. Law,38(8),65-66。  new window
14.Napier, Christopher J.(1998)。Intersections of Law and Accountancy: Unlimited Auditor Liability in the United Kingdom。ACCOUNTING, ORGANIZATIONS AND SOCIETY,23,105。  new window
15.(1977)。The Role of Contribution in Determining Underwriters' Liability Under Section 11 of the Securities Act of 1933。Va. L. Rev.,63,79-91。  new window
16.Prentice, Robert A.(2001)。The Case for Educating Legally-Aware Accountants。Am. Bus. L.J.,38,597-609。  new window
17.Quick, Reiner(1996)。The Legal Liability of Auditors in Germany。The EUROPEAN ACCOUNTING Review,5,516-518。  new window
18.Quick, Reiner(1992)。Die Haftung des handelsrechtlichen Abschlußprüfers。BB,1678。  new window
19.Schlechtriem, Peter(1984)。Summenmäsige Haftungsberschränkungen in Allgemeinen Geschäftsbediunungen。BB,1183-1184。  new window
20.陳聰富(20021200)。契約自由與定型化契約的管制。月旦法學,91,51-62。new window  延伸查詢new window
21.曾宛如(20040900)。論證券交易法第二十條之民事責任--以主觀要件與信賴為核心。國立臺灣大學法學論叢,33(5),51-93。new window  延伸查詢new window
22.黃立(20051000)。契約自由的限制。月旦法學,125,5-22。new window  延伸查詢new window
研究報告
1.Company Law Review Steering Group(2001)。Modern Company Law for a Competitive Economy: Final Report。  new window
2.ACCA(2003)。Technical Factsheet 84: The Use of Disclaimers in Audit Reports。  new window
學位論文
1.蕭萬龍(200307)。會計師簽證民事責任之研究(碩士論文)。中原大學。  延伸查詢new window
圖書
1.Dugdale, A. M.、Stanton, K. M.(1998)。Professional Negligence。  new window
2.(2006)。立法院公報。  延伸查詢new window
3.彌永真生(2001)。会計監査人の責任の限定。有斐閣。  延伸查詢new window
4.Causey, D. Y.、Causey, S. A.(1995)。Duties and Liabilities of Public Accountants。  new window
5.CLRSG(2000)。Modern Company Law for a Competitive Economy: Developing the Framework。  new window
6.DTI(1989)。Professional Liability-Report of the Study。Chairman:Professor Andrew Likierman。  new window
7.FRC(2007)。FRC Working Group on Auditor Liability Limitation Agreements: Draft Guidance。  new window
8.IAASB(200412)。ISA 580: Management Representations。  new window
9.HKICPA(2003)。Professional Risk Management Bulletin No. 2: Auditors' Duty of Care to Third Parties and the Audit Report。  new window
10.Gray, Iain、Manson, Stuart(2008)。The Audit Process。  new window
11.ICAEW(2003)。Audit 01/03: The Audit Report and Auditors' Duty of Care to Third Parties。  new window
12.ICAEW(1989)。Companies Bill--TR 754: Proposed Amendment to Allow Agreed Limitations of Auditors' Liability。  new window
13.ICAEW(1994)。Managing the Professional Liability of Accountants。  new window
14.ICAEW(2000)。TR 29/00: Firms, Reports and Duties to Lenders in Connection with Loans and other Facilities to Clients and Related Covenants。  new window
15.ICAEW(1983)。TR 521: Professional Liability of Accountants and Auditors。  new window
16.ICAEW(2001)。TR Audit 1/01: Reporting to Third Parties。  new window
17.ICAS(1994)。Auditor's Liability。  new window
18.Law Commission(1996)。Feasibility Investigation of Joint and Several Liability。London:HMSO。  new window
19.Murray, Mark(1992)。Managing the Malpractice Maze。  new window
20.Powell, John L.、Stewart, Roger(2001)。Jackson & Powell on Professional Negligence。  new window
21.Hirte, H.(1996)。Berufshaftung。München。  new window
22.IDW。Allgemeine Auftragsbedingungen für Wirtschaftsprüfer und Wirtschafts prüfungs gesell schäften vom 1。  new window
23.黃銘傑(2001)。公開發行公司法制與公司監控--法律與經濟之交錯。台北。new window  延伸查詢new window
24.Davies, Paul L.、Worthington, Sarah(2012)。Gower and Davies: Principles of Modern Company Law。London:Sweet & Maxwell。  new window
其他
1.AICPA(200606)。ET Section 191,http://www.aicpa.org/about/code/et_101.html, 2008/11/02。  new window
2.AICPA(200609)。Exposure Draft: Omnibus Proposal of Professional Ethics Division Interpretations and Rulings 10-11,http://www.aicpa.org/download/ethics/Final_ED_September_2006.pdf, 2008/11/02。  new window
3.AICPA(200712)。Exposure Draft: Proposal of Professional Ethics Division 4,http://www.aicpa.org/download/ethics/December_3_2007_Exposure_Draft.pdf, 2008/11/02。  new window
4.SEC(2003)。Office of the Chief Accountant: Letter from SEC Acting Chief Accountant Chief Accountant and Director of Corporation Finance to the Institute of Chartered Accountants of England and Wales re: The Use of Clarifying Language in UK Audit Opinions,http://www.sec.gov/info/accountants/staffletters/icaew022803.htm, 2008/11/02。  new window
圖書論文
1.(2007)。審計準則公報第24號「重大性及查核風險」。審計準則公報及審計實務指引合訂本。財團法人中華民國會計硏究發展基金會。  延伸查詢new window
2.(2007)。審計準則公報第43號「查核財務報表對舞弊之考量」第21條。審計準則公報及審計實務指引合訂本。財團法人中華民國會計硏究發展基金會。  延伸查詢new window
3.Brönner, Herbert(1970)。Kommentierung des § 168 Anm。Aktiengesetz, Großkommentar。  new window
4.Hopt, Klaus J.。Haftung des externen Prüfers。Handwörterbuch der Revision。  new window
5.Kropff, Bruno(1973)。Kommentierung des AktG § 168 Anm。Aktiengesetz, Kommentar。  new window
6.Poll, Jens(1995)。Die Verantwortlichkeit des Abschlußprüfers nach § 323 HGB。DZWir。  new window
7.Zimmer, Daniel(2002)。Kommentierung des § 323 Rn。Handelsgesetzbuch, Großkommentar。  new window
 
 
 
 
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