Must determine chartered accountant's legal liability, accountant the responsibility and the audit responsibility science discrimination and undertakes is reasonably the premise and the key.
确定注册会计师的法律责任，会计责任与审计责任的科学区分和合理承担则是前提和关键。
2
Certified accountant's income and risk are coexisting in operation, position and responsibility are regarded as equally important.
注册会计师在执业过程中收益与风险并存，地位与责任并重。
3
I think, should be determined as the liability for tort according to expert's responsibility legal principle and characteristic circle of accountant's job activity.