注册会计师从事报表年审的法律责任及规避

The CAP's law duty and evading in annual report auditing

注册会计师办理企业年度会计报表审计，要对所出具的审计报告及发表的审计意见承担相应的法律责任。所以分析企业年度会计报表审计的固有风险、明确注册会计师审计应承担的法律责任，研究如何避免或减少注册会计师诉讼风险，对于注册会计师高效、优质的做好企业年度会计报表审计具有非常积极的作用。

A CPA should bear the corresponding law duty of the annual report auditing be conducts,So it is very useful to study the risks of an enterprises annual report auditing,make clear the law duty a CPA should bear and study how to avoid on reduce a CPAs risks of law suit.This is quite effective for a CPA to couduct a enterprises annual report auditing.