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.

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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.

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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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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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