【摘要】 本文认为,审计风险是产生审计法律责任的必要条件,法律责任的存在客观上起到了减少审计风险的作用,从审计风险的可控性看,注册会计师应该承担一定的法律责任,而从审计风险的固有性看,又不应让注册会计师承担过重的法律责任。因为不同的审计风险有不同的责任主体和责任客体,因而应根据审计风险的责任主体来确定审计法律责任。更多还原

【Abstract】 This article thinks that auditing risk is the essential condition of audit legal liability. The existence of audit legal liability objectively plays the role in reducing audit risk. Due to the audit risk controllability, CPA should undertake certain legal liability. But from the inherent nature of audit risk, CPA should not be allowed to bear the overweight legal liability. Because different audit risk has different responsibility participant and different responsibility object, we should determine the audit legal liability according to the different subject of responsibility.更多还原