This text is on the reference foundation of home and abroad research achievements , introducing some basic theories about entry procedure certified accountant ' s law duty , definiting standard of the duty discussed such as the audit law completely and belong to duly and no - duty of audit law and reparations amount of money surely calmly etc in a scries of present time administration of justice practices impatient treats solves the problem . standing the neutral relatively angle of boundary , i make a progress research to them , attempt to look for some fair and just ideas to solve these problems , thus contribute to cpas of our country holding the industry and healthy and legal standardization 本文在借鉴国内外研究成果的基础上，介绍了关于注册会计师法律责任的一些基本理论，全面论述了诸如审计法律责任确定的标准、审计法律责任的归责与免责条件、赔偿金额的确定等一系列当前司法实践中急待解决的问题，站在较之司法界和会计界相对中立的角度上来对它们进行了研究，试图从中找出一些可以用来解决问题的公平、公正的新观点，从而有助于我国注册会计师执业的规范化、健康化、法制化。
