随着社会责任会计的兴起并日益受到重视，社会责任审计也应运而生。
With the society responsibility accounting rising and being attached importance, the society responsibility audit springs up.
随着社会责任会计的兴起并日益受到重视，社会责任审计也应运而生。
With the social responsibility accounting rising and being attached importance, the social responsibility audit springs up.
然而，已有的文献表明，我国目前对社会责任审计的研究远远落后于实际需求。
As it is indicated, the research on social responsibility audit in China now drop behind actual requirement.
会计师事务所作为审计服务的提供者和审计价格的制定者，具有隐性的社会监督责任，那么其审计独立性和审计定价尤为重要。
As a provider of audit services and audit price makers, accounting firm with hidden social supervise responsibilities, its independence and audit pricing is particularly important.
社会要求会计主体提供的环境责任报告信息对决策者有用，因此，该报告必须进行审计。
The utility of the environmental responsibility reports supplied by the accounting subject to the decision-makers must be examined through auditing.
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;
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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