所谓注册会计师的法律责任,是指社会审计人员因违约、过失或欺诈对审计委托人、被审计单位或其他有利益关系的第三人造成损害,按照相关法律规定而应承担的法律后果。要避免和减轻注册会计师承担的法律责任,必须通过政府、法律界、注册会计师行业、上市公司和其他企业以及社会公 The so-called certified public accountant’s legal responsibility refers to the legal consequences that social auditors should bear in the light of relevant laws and regulations if their auditors, auditors or other third parties with interests are violated due to breach of contract, negligence or fraud. To avoid and reduce the legal liability of certified public accountants, must pass the government, the legal profession, the CPA industry, listed companies and other enterprises and social public