确定注册会计师的法律责任，会计责任与审计责任的科学区分和合理承担则是前提和关键。
Must determine chartered accountant's legal liability, accountant the responsibility and the audit responsibility science discrimination and undertakes is reasonably the premise and the key.
而目前由于我国会计目标的多元化、会计信息的经济后果性等原因，使我国注册会计师的法律责任发生了新的变化。
Present in our country, the diversification of the accountancy target, the economic result of the accountancy information, is the most important reason of the change of the CPAs lawful duties.
注册会计师应否承担法律责任应从民事法律的归责原则、因果关系、注册会计师验资业务本身等方面考虑。
Whether registered accountants should be responsible or not should consider the factors such as whose responsibility it is, causes and results, the work of registered accountants.
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.
论述了注册会计师“职业关注”的要求、“职业关注”与法律责任及会计师如何做才算尽到“职业关注”等方面，以启发人们的思考。
The paper discusses the requirements of professionalcare of certified public accountants, professionalcare and legal obligation, and how to achieve professionalcare, arousing public reflection.
会计师事务所或注册会计师的违法行？应承担的相关法律责任等做出相应规定。
The respective legal responsibility of unlawful behavior conducted by CPA firm or certified public accountants.
目前注册会计师面临的法律责任有逐渐加大的趋势。
Current registered accountants have faced legal liability trend of widening.
最后介绍了一些审计责任界定的新做法并罗列了注册会计师避免法律责任的几项措施。
At last, I give a brief introduction of some new methods in responsibilities identification and avoiding extra auditing risk.
最后介绍了一些审计责任界定的新做法并罗列了注册会计师避免法律责任的几项措施。
At last, I give a brief introduction of some new methods in responsibilities identification and avoiding extra auditing risk.
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