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.
药品不良反应责任不同于产品责任、国家赔偿责任、侵权责任和医疗事故责任。
The liability of ADR is different from product liability, state compensation, torts and medical malpractice.
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