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1、Legalresponsibilityoftheregisteredaccountantproblemsandcountermeasures蕾诺特斯：《注册会计师法律责任问题及对策研究》刘冰译，《金融科技博览》，2008年第8期。（Liverpool'sbudding:thelegalresponsibilityoftheregisteredaccountantproblemsandcountermeasuresstudy"LiuBingYi,thefinancialscienceandtechno
2、logyexhibition",2008,8period.）InChina,thelegalresponsibilityoftheregisteredaccountantregulationstheshortcomingsofthecurrentourcountryrelatedtothelawsofthelegalresponsibilityoftheregisteredaccountantmany,includingthecertifiedpublicaccountantslaw,thePRCs
3、ecuritieslaw,theinterimmeasuresforprohibitingsecuritiesfrauds","thecertifiedpublicaccountantsregisteredstockpilotenterprisebusinessabouttheprovisionalregulationsofthelawsandregulations,suchastheproblemsareaisthecontradictionbetweenthedifferentlegalprov
4、isions,thesecondistheresponsibilitythatlackofcertifiedpublicaccountantscorrespondingprofessionaljudgmentstandard,threeistheindependentauditprinciples"legalstatusisnotobvious,intheactualworkthejudgerarelywilltheindependentauditprinciples"asajudgmentbasi
5、s.FouristhefalsefinancialreportthatboundaryLimitfuzzy.FromtherealityoflawpracticeshowthatChinaaboutthelegalresponsibilityoftheregisteredaccountant,especiallyregisteredcivillegalliabilitiesofcertifiedpublicaccountantsisstillinadequatelegislationsystem,h
6、owtoperfectourcountry'scivillegalresponsibilitysystemcertifiedpublicaccountantshasalwaysbeenahottopic.Two,theinfluenceofthelegalresponsibilityoftheregisteredaccountantfactoranalysisFromallthedifferentlegalsystemtosee,generally,registeredaccountantsassu
7、melawsThemainobligationischarteredaccountantthebreach,faultorfraud,auditentrusting,beAuditunitorotherinterestedthirdpersoncauselossordamage,accordingtophasePasslawsshouldbearthelegalconsequences.Butfromourcountrycurrentformtosee,causeThelegalresponsibi
8、lityoftheregisteredaccountanthavenotonlythepublicaccountingfirmandtheregisteredaccountantsitselfThereason,andthewholesocialenvironmentandmarketmechanismofreason.Oneisthecognizanceofthelegalresponsibilityoftheregisteredaccountanttheagenc
