近日,欧盟委员会发布了《关于限制审计师民事责任的建议书》,其主旨是为了在竞争性审计服务市场中促进会计师事务所的发展。这份建议书的出台是对审计行业日益增长的诉讼趋 Recently, the European Commission promulgated the “Proposal on Limiting the Auditor’s Civil Liability”, the main thrust of which is to promote the development of accounting firms in the competitive audit services market. The introduction of this proposal is a growing litigation trend in the audit industry