獨逸 會計監査人의 會計書類에 대한 責任과 限界

Abstract

A person responsible, in any career, needs to calculate accurate benefits between specialist and client when settling a total loss. The criterion for calculation is determined by trust demanded between contracting parties. A damage that occurs as a result of fair trust needs to be compensated by experts. Therefore, there are not many theories which opposes to this tendency of German courts’ which applies a strict standard. But there are some cases which were judged unfairly beyond the legitimate purpose. Responsibility Principle as insurance against losscan be reached by just amount of premium. Demanding an excessive consideration in comparison to small payment which can demolish the whole system is against the Principle of Equality, a fundamental element of Contract Law. Two factors which are in correlations with each other, a demand for high quality service and strict responsibility, results from the job quality of accounting auditor. Thus, consistent effort to maintain the quality and education in this field are needed. As theexemption of accounting auditor automatically becomes a burden of client, solution by Contract Law is more favorable than other forms of restriction on responsibility. Therefore committees related to accounting auditor needs to pay an attention on protection by means of insurance such as mass conclusion of contract. In the view of necessary protection of client and maintenance of job quality, the problem of impossibility of protection of client in the case of intended violation of a duty through trust injury fund still remains. The necessity of protection of client raises in the case of violation by expert, since claim against experts by insurance normally cannot be actualized. A possibility of restriction of responsibility through contract agreement is vital to avoid unpredictable danger which threatens the life of workers such as accounting auditor. Since there is no foundation in calculating these dangers, a solution through legal system has to be eliminated.