随着经济体制改革的深入发展,社会审计行业正在发挥着越来越重要的作用,同时,社会审计所承担的法律责任受到社会各界越来越多的关注。这些事实告诉我们,中国社会审计事业要得到健康发展必须树立强烈的法律责任意识。正视法律诉讼这一事实,并采取相应的防避对策,是我们社会审计人员应有的职业态度。 With the deepening of the reform of the economic system, the social auditing industry is playing an increasingly important role. At the same time, the legal responsibility of social auditing is receiving more and more attention from all walks of life. These facts tell us that in order to get a healthy development of China’s social audit, we must establish a strong sense of legal responsibility. Faced with the fact that legal proceedings, and take appropriate countermeasures, is our social auditors should have the professional attitude.