审计职业责任是指审计人员在其执行的审计业务及出具的审计报告时所承担的责任。如注册会计师的审计职业责任是应当在审计报告中清楚地表达对会计报表整体的意见，并对出具的审计报告负责。注册会计师的审计职业责任也要在业务约定书和审计报告中予以明确。
重新界定注册会计师职业责任，需要一种司法力量的介入，在考虑审计报告使用者对审计职业责任预期的基础上，对审计职业责任的现行统一约定进行适当修订。
To redefine the registered accountant's liability, it needs judicial intervention, that is to say, an appropriate amendment should be made to the existing common agreement on audit liability.
如何判定CPA的审计法律责任，CPA职业界与法律界一直存在着不同的认识。
How to judge the legal liability for the audit of CPA, there are different views between CPA profession and law profession.
认真地评估关于职业审计对外部审计员舞弊侦查和防止责任的态度历史变革。
Critically assess the historical shift in the audit profession's attitude towards the external auditor's responsibility regarding fraud detection and prevention.
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