浅议注册会计师法律责任的规避

摘要

法律责任的加重已成为审计职业界不争的事实,如何在竞争中求生存,提高业务质量减免法律诉讼,是摆在审计职业界面前的一道难题,本文以此为内容深入分析了注册会计师法律责任的成因,并提出了从注册会计师、事务所、审计职业界三方面规避法律责任的应对措施,期望促进我国民间审计的健康发展.%Aggravation of legal liabilities for audit has become the fact. It is a difficult issue to audit that how to survive in the competition, and improve the quality of business and reduce lawsuit. The paper analyzes the causes of certified public accountant's legal responsibility, and puts forward the corresponding measures from three aspects of certified public accountant, firm, and audit, hoping to promote the health development of folk audit.