surveying party 中文意思是什麼
surveying party
解釋
測量隊-
Surveying the theories and practice all over the world, the countries such as german insist on contract responsibility according to providing contract by silent information and protecting the third party. however, america and england tend to infringement responsibility, because they think there is n ' t strict contract relations between accounting and the third party, and cpa against the liability stipulated in advance. the third party can be devided to the direct third party, the predicted third party and the third party which can be predicted reasonably
縱觀世界各國學說與實踐，德國等大陸法系國家一般主張為契約責任，這主要是以默示的信息提供契約，具保護第三人效力的契約，契約締結上的過失等理由為依據；而英美法系國家，判例和學說趨向降旗認定為一種侵權責任，因為會計師與第三人之間並無嚴格意義上的契約關系，雖然對注冊會計師而言，第三人具有合理的可被預見性，但第三人畢竟是不確定的多數人，因而會計師違反的是法律事先規定的義務，侵犯的是一般公民的權利，是絕對權，只能依侵權行為的責任構成追究責任。
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