问题 问答题

ABC会计师事务所是特殊普通合伙会计师事务所。A注册会计师作为关键审计合伙人负责审计D公司(境内外同时上市公司)2012年度财务报表。A注册会计师审计过程中发现,在2012年度,D公司管理层与其母公司虚构了多笔大额关联方交易,同时与母公司开户行串通编造虚假的银行进账单和银行对账单,实现了股票市场分析师对D公司2012年利润增长的预期。A注册会计师基于收人确认存在舞弊风险的假设,将当年关联方交易实现的收入作为特别风险,设计了针对性的分析程序、函证程序和其他细节测试等必要的审计程序,但A注册会计师没有发现D公司2012年度财务报表存在重大错报,出具了对关联方交易可能存在重大舞弊风险的保留意见的审计报告。

在D公司2012年度已审计财务报表公布后,类似于甲、乙、丙、丁等投资者认真阅读了D公司2012年度已审计财务报表后,分析了D公司的利润上升空间,预期D公司的股票价格在近期会上涨。于是,甲、乙、丙、丁等投资者大量买入D公司股票。但是,D公司虚构大额关联交易虚增2012年利润的财务丑闻曝光,并受到证券监管部门的调查和处罚,其后D公司股票价格狂跌,甲、乙、丙、丁等投资者的股票投资遭受重大损失,直接经济损失8000多万元人民币。为此,甲、乙、丙、丁投资者同时向当地人民法院起诉ABC会计师事务所,起诉A审计项目合伙人,要求ABC会计师事务所和A审计项目合伙人赔偿损失。ABC会计师事务所和A审计项目合伙人以其与甲、乙、丙、丁等投资者未签订任何形式的合约关系为由,要求免于承担民事责任。

要求:

(1)为了使当地人民法院受理该案件,支持诉讼请求,甲、乙、丙、丁等投资者应当向人民法院提出哪些诉讼理由

(2)如果甲、乙、丙、丁等投资者仅向人民法院起诉ABC会计师事务所,人民法院应怎样处理

(3)ABC会计师事务所提出的免责理由是否正确,并简要说明理由。

(4)在哪些情况下,ABC会计师事务所可以免于承担民事责任

答案

参考答案:

(1)甲、乙、丙、丁等投资者应当提出下列理由: ①事务所出具的审计报告是不实报告; ②事务所存在过错; ③甲、乙、丙、丁等投资者遭受了损失; ④事务所的过错与甲、乙、丙、丁等投资者遭受的损失之间存在因果关系。

(2)人民法院应告知其对会计师事务所和被审计单位一并提起诉讼,利害关系人拒不起诉被审计单位的,人民法院应通知被审计单位作为共同被告参加诉讼。

(3)ABC会计师事务所提出的免责理由不正确。《司法解释》第二条规定:“因合理信赖或者使用会计师事务所出具的不实报告,与被审计单位进行交易或者从事与被审计单位的股票、债券等有关的交易活动而遭受损失的自然人、法人或其他组织,应当认定为注册会计师法规定的利害关系人。”

(4)ABC会计师事务所免于承担民事责任的情形有(1)已经遵守审计准则确定的工作程序并保持必要的职业谨慎,但仍未能发现被审计单位的会计资料错误;(2)审计业务所必须依赖的金融机构等单位提供虚假或者不实的证明文件,会计师事务所在保持必要的职业谨慎下仍未能发现虚假或者不实:(3)已对被审计单位的舞弊迹象提出警告并在审计报告中予以指明。

选择题
完形填空
(2013·南通模拟) “It is never too late and you are never too old to start something new!”says Englishtown _____ Ellen Rema.Ellen began to learn English at the age of 50,and in just a few years,she has made ____ progress!
Ellen chose to study at Englishtown because no evening classes were ____ in the German countryside where she lives.At Englishtown,she joins ____ classes online and speaks with live native Englishspeaking teachers.
“Englishtown is a wonderful place to ____,”she says.“My son always says,mom,you are a bit ___.He cannot understand why I spend so many hours studying,____ love it,I do it for myself.”
In 2001,Ellen began with the first level of Englishtown and quickly ____.“I spent hours and hours studying.”she said.“Maybe I wanted too much in a short time.I finished all my ___ after 2 years,but noticed I still had ____ difficulties.”
Instead of ____,she chose to press on.After four years at Englishtown,she's still studying in the online classroom,but now to perfect her already ____ English,she has set new ____ for herself and ___ understanding grammar points.
“Studying online is never ____,but you need selfdiscipline,selfmotivation and staying power,”she says.“If you really want to learn,never quit even when you notice difficulties or when you think there is no____.Practice,practice,practice!”
Ellen says studying English isn't all about hard work.It should also be ____!“I really like the online conversation classrooms,”she says.“I have learned so much about other cultures and traditions.I'm open for all____.”
Ellen has been able to ____ her English to use by visiting England five times!“I'm very thankful to Englishtown because most of the English I know now was learned here,”Ellen says.“My life has ____ with Englishtown.”
小题1:
A.professorB.friendC.studentD.reporter
小题2:
A.amazingB.challenging
C.discouragingD.disturbing
小题3:
A.satisfiedB.offered
C.attendedD.represented
小题4:
A.conversationB.composition
C.listeningD.reading
小题5:
A.liveB.eatC.entertainD.study
小题6:
A.crazyB.tiredC.worriedD.attractive
小题7:
A.thoughB.butC.whileD.when
小题8:
A.droppedB.brushed
C.awardedD.progressed
小题9:
A.channelsB.schedulesC.coursesD.papers
小题10:
A.comprehendingB.reading
C.grammarD.vocabulary
小题11:
A.fighting backB.giving up
C.turning awayD.looking around
小题12:
A.significantB.shabbyC.brokenD.excellent
小题13:
A.goalsB.decisions
C.meansD.conclusions
小题14:
A.turns offB.gets off
C.focuses onD.puts up
小题15:
A.interestingB.boringC.shockingD.unwilling
小题16:
A.visionB.successC.struggleD.tendency
小题17:
A.funB.wasteC.weaknessD.wonder
小题18:
A.measuresB.topicsC.timetablesD.fashions
小题19:
A.takeB.setC.makeD.put
小题20:
A.ruinedB.startedC.changedD.turned