民间审计自产生以来,其民事法律责任就一直是全社会关注的中心问题之一。世界各国的会计师职业界面临着越来越多的法律诉讼,法院判决也渐渐倾向于增加与扩大注册会计师的法律责任。我国民间审计发展至今,已走过了20多年的历程。经历了“红光实业” Since the private auditing was born, its civil legal responsibility has always been one of the central issues concerned by the whole society. The accounting profession in all countries in the world is facing more and more legal proceedings, and the judgments of the court gradually tend to increase and expand the legal liability of certified public accountants. Since the development of private audit in our country, we have gone through more than 20 years. Experienced “Red Light Industry ”