不实报告

关于不实报告认定标准，不实报告应存在虚假、误导或者遗漏且同时满足重大性这两个实质要件。

False reporting standards , the false report , there should be false , misleading or missing and at the same time meet the materiality of these two substantial elements .

对于注册会计师因未保持应有的职业谨慎，因过失而出具不实报告的，会计师事务所承担与其过失相适应的补充赔偿责任。

Certified public accountant for failure to exercise due professional care because of negligence and false report issued , the accounting firm and its commitment to adapt to the added fault liability .

会计师事务所因在审计业务活动中对外出具不实报告给利害关系人造成损失的，应当承担侵权赔偿责任，但其能够证明自己没有过错的除外。

Accounting firms in auditing the activities of foreign issued false reports of damage to the parties shall bear tort liability , but it can prove that there is no fault except their own .

注册会计师不实财务报告的民事责任问题，一直是理论界与实务界的难点与热点。

CPA 's civil liability for false financial statements has been a difficult and hot spot in theoretical and practical realm .

注册会计师出具不实鉴证报告而损害第三人的利益已经是司法实践中十分普遍的问题。

The Certified Public Accountants issued false reports damage the interests of third parties in judicial practice is a very common problem .

近年来，世界范围内连续发生了一系列上市公司进行会计欺诈，会计师事务所未审查出错报或出具不实审计报告的审计失败事件。

In recent years , lots of audit failure have been reported world wide : the listed companies tried to cheat in accounting , and the firms , as the auditors of companies , find no fault or sign fake audit reports .

侵权行为指注册会计师出具不实的审计报告的行为。

The tort is the behavior that the CPA provides mendacious audit statement .

在认定何为不实的审计报告问题上法律界和会计界虽然存在分歧，但是是可以解决的。

The disputes between the law field and the accountant field on the confirmation of mendacious audit statement can be resolved .

同时，民间审计行业在发展过程中也出现了一些问题，如虚假信息披露和出具不实的审计报告等。

At the same time , social auditors got some problem during their work : such as giving out fictitious information , offering untrue auditing report .

独立审计人由于故意或过失提供不实的审计报告，不仅委托人会遭受损失，而且第三人也会遭受重大的经济损失。

Accountant 's audit report that or fault offering is unreal because on purpose , Not merely the client will suffer losses , And the third person will suffer the great economic losses .

如果一家公司报告地在美国，高管人员是美国居民，或者在美国上市，那么，不实的财务报告，比如虚增发票金额来掩盖不当的钱款支付，就会让该公司和所有董事面临指控。

A false entry in financial reporting , say by over-invoicing to disguise an improper payment , makes a company and all its directors vulnerable if it files reports in the US , has senior people resident in the country or is listed on a US exchange .

会计责任和审计责任是两种不同性质的民事责任，被审计单位提供不实财务会计报告的民事责任，注册会计师的审计责任不能替代、减轻或者免除被审计单位的会计责任。

Responsibility for accountability and auditing are two different types of civil liability , Provide audited financial accounting reports false civil liability , the responsibility of certified public accountants are not a substitute for the audit , the audit was to reduce or waive the responsibility of the accounting unit .