对于有限责任会计师事务所，应修订相关法律规定，直溯注册会计师的执业责任。
For the limited liability accounting firms, relevant laws and regulations should be revised, in order to Hold the Professional liability of CPA directly.
另外一个极端，执业过失险承保了医生，律师，和会计师的潜在责任，与每年的保费量相比，产生了大量的浮存。
At the other extreme, malpractice insurance covering the potential liabilities of doctors, lawyers and accountants produces a very high amount of float compared to annual premium volume.
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.
会计师责任：- - -会计师为重庆公司和工程部工作。
Accountant Responsibility: — Accountant work for Chongqing office and project.
由于目前两种责任界定还不清楚，常常使人们误认为二者可以混同，导致针对注册会计师的审计诉讼案件越来越多。
At present, because their limits are not clear, people frequently confuse the two responsibilities, leading to more and more audit lawsuit cases in view of registered accountants.
这使得注册会计师和会计师事务所的审计责任一直成为人们关注的焦点。
This enables certified public accountants and accounting firms audit responsibility has become the focus of attention.
描述会计师的专业及道德责任。
Discuss the professional and ethical duty of the accountant.
本文分五个部分来诠释注册会计师审计责任的界定问题。
This paper is divided into five parts to explain the question of limiting and dividing audit responsibility reasonably.
注册会计师责任保险对于提高会计师事务所的风险抵御能力和保护投资者利益两方面都具有重要意义。
CPA's professional liability insurance is the key both to enhance the ability of auditing firms to resist legal risk and to protect the investors injured by misrepresentation effectively.
注册会计师在执业过程中收益与风险并存，地位与责任并重。
Certified accountant's income and risk are coexisting in operation, position and responsibility are regarded as equally important.
合伙制让合伙人以无限责任的形式为自己的审计失败承担风险，它有助于注册会计师行业的自律，可从责任制度安排上保证注册会计师行业的诚信。
This new system requires the partner undertake all the responsibility for auditing risks and it helps to restrict the certificated public accounting career, which will ensure integrity.
本文系统阐述了注册会计师审计责任的构成要件、归责原则、因果关系以及损害赔偿。
The essay discussed the auditing liability of certified public accountant(CPA) and its constitutive requirements, principle of liability delimitation, causality and compensation for damage.
本文第二部分着重对注册会计师对第三人的民事责任的法律性质进行了浅析浅析。
The second part focuses on the analysis on the legal nature of civil liability of CPA to the third party.
注册会计师审计责任与会计责任是两个容易混淆的概念。
We often mix up two concepts of audit responsibility and account responsibility of registered accountants.
注册会计师责任保险属于职业责任保险的一种，其投保人通常为会计师等专业从业人员。
Certified public accountant's professional insurance is a kind of professional liability insurance, its insureds are usually accountants.
第三部分探讨了注册会计师对于会计舞弊的责任。
Part three discusses CPA's responsibilities on detecting accounting fraud.
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.
借鉴其他国家关于注册会计师民事责任的性质理论，我国注册会计师对委托人承担契约责任，对第三者承担侵权责任。
Using the theories of the nature of the CPAs' civil liability of other countries for reference, CPAs undertake contractual liability to the client and tort liability to the third party.
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.
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.
第五部分研究了证券法领域注册会计师审计对利害关系人的侵权责任，提出了我国证券法领域会计师事务所对利害关系人承担责任的新模式。
Part V focuses on the CPA legal liability to third parties in the field of securities law, brings forward new mode of CPA legal liability to third parties in this field.
本文结合当前我国注册会计师审计活动的现状，对注册会计师审计业务及民事责任的基本规定进行了阐述。
The essay expound the basic stipulation of CPA's auditing business and civil responsibility through the analyst of the present conditions of CPA's auditing business of our country.
第四章提出了完善我国注册会计师虚假陈述民事责任鉴定制度的一些设想。
The fourth chapter puts forward some ideas of perfecting China's civil liability for false statements CPAs identification system.
第四部分研究了外国司法实践中注册会计师审计侵权责任的理论和实践，提出了我国会计师事务所对利害关系人承担责任的新模式。
Part IV focuses on the theory and practice of CPA audit tort liability of foreign countries, brings forward new mode of CPA legal liability to third parties.
第四部分研究了外国司法实践中注册会计师审计侵权责任的理论和实践，提出了我国会计师事务所对利害关系人承担责任的新模式。
Part IV focuses on the theory and practice of CPA audit tort liability of foreign countries, brings forward new mode of CPA legal liability to third parties.
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