法律推定过失 meaning in English

statutory presumption fault

The article defines the audit report ' s authenticity , accuracy and completeness regulated in the securities law according to the revision of some detailed auditing rules ; defines the cpa ' s ordinary negligence , gross negligence and fraud according to cpa ' s profession characteristics ; classifies the degree of wrongs of cpas and burden of proof : when audit report exists in the prospectus or listing statement , cpa is liable for ordinary negligence ; when it exists in annual report , cpa is liable for gross negligence , these negligence are inferred by law
由于对注册会计师的过错也存在不同看法，本部分根据其职业特点，对其过错的含义重新界定。根据审计报告所出现的披露文件的影响范围不同，对注册会计师承担责任的过错程度及举证进行区分，出现在招股说明书与上市报告书中时，注册会计师承担普通过失责任，出现在年度报告中时，承担重大过失责任，且都由法律推定过失存在，但如果要想让注册会计师承担故意责任时，原告需负举证责任。