Based on the anylisis of the reasons arising from the civil andif legal liability, this paper pus forwarol some suggestions on how to avoid the legal responsibility from the perspective of the certified public Accountants &anditors.

• 摘要本文对民间审计法律责任产生的原因进行了分析研究，并从注册会计师行业和审计师个人两个角度，就如何规避审计法律责任提出了建议。