审计判例既能加大审计法律责任,又能促使更加严密的审计法规的产生。由于审计职业责任履行上的缺陷将导致审计法律责任的产生,因而审计职业责任的正确履行将会减少审计法律责任,不能通过回避审计法律责任来避免审计判例的出现。会计界必须事先了解法律原则、组织会计师事务所参 Audit cases can not only increase audit liability, but also to promote more stringent audit regulations. As the defects in the performance of auditing professional responsibility will lead to the emergence of auditing legal responsibility, so the correct performance of auditing professional responsibility will reduce the auditing legal liability, can not avoid the auditing legal liability to avoid the emergence of auditing precedent. The accounting profession must know the legal principle in advance and organize the accounting firm to participate