The Alien Tort Statute permits foreign citizens to Sue in US courts for alleged bad deeds committed on international soil.

这个对外民事侵权法允许外国公民在美国法院起诉美国公司在国外犯下的公认罪行。

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Based on typical cases and foreign systems concerned, the paper illustrates "abuse of legal proceeding" as a tort, for it does great harm to the clients involved.

本文通过对典型案例的分析以及国外相关制度的介绍，从理论上阐述了“滥用法律诉讼”是一种侵权行为，侵害了对方当事人的合法权益并造成极大的精神痛苦。

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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。

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