注册会计师可以向公众提供服务并与每一客户协商收取服务费。
CPAS can offer their services to the public on an individual consultant basis for which they receive a fee.
社会公众希望注册会计师能胜任其职能，否则将提起诉讼，甚至寻求其他外部力量，这将严重威胁到注册会计师的职业地位。
The public hope the CPA are competent, otherwise they will lodge a complaint or even quest for outside resources of help, which will threaten the CPA's professional status seriously.
本文主要就注册会计师、法律界和社会公众分歧谈点看法。
The article mostly thinks about the difference among CPA legal profession and society citizen.
在这种情况下，如何避免审计失败案件的发生，重拾社会公众的信任，已经成为目前注册会计师审计所面临的重大问题。
Under such circumstances, how to avoid audit failure cases, regain the trust of the public, has become the major problem that CPA audit facing.
对于公众而言，会计师们从来都是存在却又不可见的。
作为会计信息鉴证人，注册会计师发表的审计意见日益受到社会公众的关注。
As a attestor of accounting information, The audit opinions expressed by CPA are concerned by the public more and more.
注册会计师的职业性质决定了它是一个容易遭受法律诉讼的行业，由于社会、公众、法律等原因，使民间审计职业近年来一直遭受“诉讼爆炸”的困扰。
The profession of registered accountants easily meets the actions at law. The folk audit is obsessed by actions at law due to the causes of the society, public and law.
公众认为会计师应该做的与会计师认为他们应该做的，很难达成一致。
What the public thinks accountants should do vs. what accountants think they can do.
但在同时注册会计师职业界与法律界及社会公众之间对注册会计师民事责任的一些问题难以达成共识。
Simultaneously, the accountancy circle and the law circle can hardly find common issue of CPA's civil liability.
但在同时注册会计师职业界与法律界及社会公众之间对注册会计师民事责任的一些问题难以达成共识。
Simultaneously, the accountancy circle and the law circle can hardly find common issue of CPA's civil liability.
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