对注册会计师法律责任的思考

On the Legal Responsibility of the Certified Public Accountant

注册会计师是社会经济活动中的"经济警察",承担着维护社会经济秩序的责任,而其工作也具有一定的"高危性",若不能树立正确的审计理念,就可能要"交罚单"。注册会计师承担法律责任的案例屡见不鲜,更给注册会计师行业敲响了警钟。注册会计师是一个自律性极高的职业,如何更好的遵守执业准则、提高审计服务质量并减小承担法律责任的风险是值得深思的。

The CPA is the ＂economic police＂ in social and economic activities,which is for maintaining the order of social economy responsibility.This work also has a ＂high risk＂,if it cannot establish the correct idea of audit,it may have to ＂pay a fine＂.It is often seen that there are many CPA legal liability cases,which serve as a wake-up call to the CPA industry.The CPA is a discipline of high occupation,so,how to better adherence to practice guidelines,improve service quality and reduce the audit legal liability risk are worth pondering.