注册会计师对长城

Institute of Certified Public Accountants of the issue of legal liability has always been the accounting and legal sectors of common concern, Chinese Institute of Certified Public Accountants industry since the resumption of the system of Certified Public Accountants, has more than 20 years of development history, it had a relatively easy and legal environment After a period of calm, though a variety of problems, and gradually entered their "litigation explosion" of the times. Chinese Institute of Certified Public Accountants, such as the face of "open country" and "Great Wall" and "Water" and "Guangxia" responsibility to Certified Public Accountants involved in the incident, from the beginning was the lack of preparation at a loss what to do, and gradually developed to Courageous in the face of liability issues, and positive from their own, through industry reform and institution building to strengthen self-discipline and raise the level of practice and pro-active communication with the Spring Festival, the law in order to protect their legitimate rights and interests. In this paper, and analysis of the case to take a combination of research methods to explore the legal responsibility of Certified Public Accountants cause and the root causes of society.

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公司管理层应承担财务报表重大错报责任。两注册会计师应以审计底稿为证据，证明没有责任。

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北京长城立信会计师事务所（以下简称“长城立信”）成立于2005年11月。长城立信秉承“德、诚、信”的立所之本、恪守“公正至上、立信为本、谨慎客观”的执业宗旨，是具有依法独立承办各项注册会计师业务的全国性公证机构，同时具有北京市科委高新技术企业认定审计资格、外汇管理局北京管理部外汇年检审计资格、北京市典当业协会典当企业审计资格和北京市财政局行政事业单位审计资格。

长城立信是北京中小会计师事务所联盟八家发起所之一，也是京港会计师事务所联盟北京筹备组成员。长城立信积极致力于推动中小会计师事务所规范运作、科学发展事业。

长城立信现有注册会计师11人，注册税务师5人，注册评估师2人，高级会计师5人，汇集了一批十几年来在本行业执业的资深人士，具有为客户提供优质服务的良好软件基础。所有从业人员在执业中立足以良好的职业道德、诚实的工作作风、得到了广大客户的信赖，积累了较丰富的工作经验。积极获取和保持专业胜任能力、突出做精做专的服务特色是长城立信一贯坚持的发展思路。

长城立信拥有近300平方米的信息化办公场所，包括50多平方米的多功能培训教室和30多平方米的独立的档案室。为每位从业人员同时配备一台专用台式电脑和一台移动笔记本电脑，所有电脑上都独立安装有审计专用软件，并建立了智能的内部局域网络，形成了无纸化的、高效低碳的业务处理及业务审核系统。具有为客户提供优质服务的良好硬件设施。

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