A 注册会计师负责对上市公司甲公司 2012 年度财务报表进行 审计。2012 年,甲公司管理层通过与 Q 银行串通编造虚假的银行进 账单和银行对账单,虚构了一笔大额营业收入。A 注册会计师实施了 向银行函证等必要审计程序后,认为甲公司 2012 年度财务报表不存 在重大错报,出具了无保留意见审计报告。在甲公司 2012 年度已审 计财务报表公布后,股民 B 购入了甲公司股票。随后,甲公司财务舞 弊案件曝光,并受到证券监管部门的处罚,其股票价格大幅下跌。为 此,股民 B 向法院起诉 A 注册会计师,要求其赔偿损失。A 注册会计 师以其与股民甲未构成合约关系为由, 要求免于承担民事责任。 要求: (1)为了支持诉讼请求,股民 B 应当向法院提出哪些理由。 (2)指出 A 注册会计师提出的免责理由是否正确,并简要说明理 由。 (3)在哪些情形下,A 注册会计师可以免于承担民事责任。 【答案】 (1)为了支持诉讼请求,股民 B 应当提出下列理由: ①A 注册会计师出具的审计报告是不实报告; ②A 注册会计师存在过错; ③股民 B 遭受了损失; m anipulat or control mode and pr ogrammable controll ers introduction 2.1 Sele ct di scussi on wit h manipulator contr ol 2.1 .1 cla ssification of control relay s and dis crete ele ctroni c cir cuit ca n control old i ndustrial equipme nt, but also mor e common. Mai nly the se two relatively chea p and you can mee t the old -fashi one d, simpl e (or simple) industrial equi pment. S o he can s ee them now, however thes e two control m ode s (relay and di screte ele ctronic circuit s) are these fatal flaws: (1) cannot ada pt to the compl ex logic contr ol, (2) only for the curre nt proje ct, the la ck of compati bility and (3) not reforming the system with e qui pment improveme nts. S pring for the development of China' s moder n industri al automati on technology the substantial i ncrea se in t he level of industria l automation, complete d the perfect relay of the computer too much. In terms of controll ing the computer s howe d his two great adva ntages: (1) each of the har dware can be installe d on one or more micr opr oces sors ; (2) the 。 转 好 定 稳 势 形 产 生 安 域 领 行 个 动 推 降 下 继 量 总 保 故 事 上 以 较 制 遏 , 管 监 节 环 等 作 殊 特 和 区 地 ”、 大 一 点 重 “两 化 强 续 持 ; 任 责 体 主 业 企 实 落 面 全 official desig ner of the s oftware writing conte nt control is all a bout. Now in several ways in t he context of industrial a utomation ca n often be see n in three way s: (1) Programmable Logical Controller (referred to as I PC); (2) Distributed Contr ol System (DCS for short), and (3) the Programmabl e Logi cal Contr oller (PLC for short). 2.1.2 PLC a nd t he IPC and DCS contra st contrast 1 , each of the three te chnol ogies of origins a nd development re quirement s for fast data processi ng makes it invente d the computer. T he men br oug ht in terms of har dware there, usi ng a high l evel of standardizati on, can use more compati bility tools, is a ri ch s oftware resource s, es pecially t he nee d for immediacy i n operational systems. S o the computer can effectively contr ol is used to control and meet its speed, on the virtual model, real -time and i n computati onal re quireme nts. Distr ibute d system started wit h a contr ol system for industrial a utomatic instrument use d to control, w hereas now it i s succe ssfully developed int o industrial control computer use d as a central colle ction a nd distri bution system and transiti on of distributed contr ol system in a nalog ue ha ndli ng, l oop control, has beg un t o reflect the use of a huge adva ntage. Thoug h distri bute d system has great adv a ntages in l oop regulati on, but only as a means of conti nuous process contr ol. Optimization of PLC is the corre sponding relay nee ds wa s bor n, its main use i n the w ork order control, early primary is repla ced relay this hulking system, focus ed on the s witch controlli ng the runni ng order of functi ons. Marked by the micr oproces sor i n the early 197 0 of the 20th cent ury emerged, micr o-el ectronics technol ogy ha s devel ope d rapi dly, people s oon microel ectronics proces sing technology w ill be used i n the Programm able Logi cal Controller (that is Manipulator is now use d as a industrial robots in use, t he control obje ctives ofte n appear often in i ndustrial a utomation. Industrial aut omati on technology has gradually matured, a s mature a technology line has bee n rapid development i n industrial a utomation as a se parate subje ct. Manipulator appli cation began t o filter into wel ding, l ogisti cs, mechani cal pr oce ssing, and other industries . Especially at hig h or very l ow temperature s, full of poisonous gase s, hig h radiation cas e, robot in simil ar circumstances s howe d great us e also bring s great conv enie nce t o the staff. Precise ly becaus e of this robot t o get people's attenti on began to be a hig h degre e of devel opment . La bor rates, w orking conditions, la bor inte nsive a spe cts of pr omoting development. Bot h at home a nd a broad t o devel op the PLC (programmable l ogic contr oller) is in various s pe cial cir cumstances a nd under s pecial conditions s et for mecha nical device s. Now tur ned on the devel opme nt of the microelectronics aut omatic control technology a nd t he rapid devel opment of the trains, t he success of PLC hardware software and simulati on contr ol win big and succe ssful development, now conti nue s t o devel op a s a factory aut omation sta ndar ds. Be caus e robots are good development of the te chnol ogy makes a good optimization of productive capital , and robot shows thi s unique adva ntages, s uch as: ha s good compati bility, w ide availa bility, hardware is complete, a nd programming that ca n be mastered in a s hort time, s o in t he context of industrial PLC a ppli cations became ubiquitous. M ani pulator i n many devel ope d country agriculture a nd industry has been a ppli ed, s uch as the use of mecha nical harvesting large area s of farmland, re peated operations on the high -s peed li ne that uses a r oboti c arm, and so on. Today, t he hig h level of automati on combi ned wit h restricti ons on t he mani pulator development level i s slightly low er than t he inter national. The desig n is ma inly arm wel ding ma chi ne by PLC A utomation control. T his of design let desig ners on in s chool by learn of has a must of consoli dation, understa nd has s ome us ually di dn't opportunities aware nes s in worl d range wit hin s ome leading level of knowle dge ha s has must awarene ss, hope desig ners can i n yihou of de sign i n the ca n s uccess of using i n this desig n i n the pr ocee ds of experience 1.2 ma nipulator in bot h at home a nd a broad of research profile a utomation mechani cal arm research bega n Yu 20t h ce ntury medi um -term, after years with wit h com puter a nd a utomation technol ogy of devel opme nt, Makes mecha nical arm on the Gra nd stage of ind ustrial automation and shi ne, gradually became a n industrial eval uation standards, a nd it s importa nce can be see n. Now origi nal robot i c arm spe nt most of mass pr oducti on a nd use on the producti on li ne, w hich is pr ogrammed robotic arm. As t he first generation of manipulator positi on contr ol sys tems main features, althoug h not back sev eral generations that can detect the external envir onm ent , but can still successf ully com plete like wel ding, painti ng, del ivery as well as for materials simple moveme nts. Se cond generation me cha nical arms are equipped wit h sensors a nd ma nipulators hav e the envir onme nt there is a certain amount of "sense", w hen the mechani cal arm is to use the program as a ba sis . Difference is that t he robot bega nd ④A 注册会计师的过错与股民甲遭受的损失之间存在因果关系。 (2)A 注册会计师提出的免责理由不正确。根据《司法解释》第 二条, “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。” (3)下列情形下,A 注册会计师不承担民事责任: ①已经遵守执业准则、 规则确定的工作程序并保持必要的职业谨 慎,但仍未能发现甲公司财务报表存在的错报; ②审计业务所必须依赖的银行提供虚假或不实的证明文件,A 注 册会计师在保持必要谨慎下仍未能发现虚假或者不实; ③已对甲公司的舞弊迹象提出警告并在审计报告中予以指明。 第三章 职业道德基本原则 1.注册会计师应当在所有职业活动中保持正直, 诚实守信。 如果 注册会计师认为其客户的业务报告、 申报资料或其他信息存在下列情 形之一,则不得与这些有问题的信息发生牵连( ) 。