At the same time, the thesis studies not only systematically the imputation principle, conditions, counterplea and civil liability of tortuous liability, but also legal risk faced by CPA.

• 同时，本文结合审计业务的操作程序，系统的研究了该侵权责任的归责原则，构成要件、民事责任的承担形式以及抗辩事由和注册会计师的法律风险防范。