...注册会计师协会会长奥山章雄也指责美国《萨班斯—奥克斯利法案》将美国法律凌驾于《证券生意业务法》和《注册会计师法》(CPA law)之上，明显违反国际划定，并侵犯主权。
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中华人民共和国注册会计师法 Law of the People’s Republic of China on Certified Public Accountants ; Law of the People's Republic of China on Certified Public Accountants
注册会计师法律责任 CPA legal liability
注册会计师注册办法 Order of the Ministry of Finance of the Peoples Republic of China
注册会计师的法律责任 legal responsibility of CPA
注册会计师法律责任显然已经成为会计界和法律界普遍关注的焦点。
It is obvious that CPA 'legal liability has been the focus of CPA profession.
在导致注册会计师法律责任的原因中，最主要的是由于被审计单位和注册会计师本身造成的。
Of all the reasons leading to the legal liabilities of certified public accountants, the main reason is caused by the audited units and the accountants themselves.
注册会计师法律责任问题的成因有：欠缺完善的法律环境；市场运行机制不合理；社会公众对审计的期望过高；
The causes of Certified Public Accountants'legal responsibilities are as below: the lack of a perfect legal environment;
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