对注册会计师法律责任的思考

对注册会计师法律责任的思考(16000字)
摘  要：本文在明确注册会计师法律责任内涵的基础上，分析了注册会计师法律责任的形成原因以及注册会计师法律责任的认定与处罚，探索了解决注册会计师法律责任问题的途径和方法。旨在提高注册会计师的审计质量和其行业信用，得到公众的广泛信任。
关键词：注册会计师；法律责任；成因；责任规避

The Legal Liabilities of Certified Public Accountants Thinking
Abstract: In this paper, Certified Public Accountants in the clear on the basis of legal liability, to analyze the causes of legal liability of the Certified Public Accountants and the identification and punishment, to explore the solution of the liability of Certified Public Accountants ways and means. Aims to improve the auditing quality certified public accountants and the industry credit, get a lot of public trust.
Keywords:CPA; Legal responsibility; Causes; Responsibility to circumvent