随着社会主义市场经济体制的建立和法规的逐步完善,注册会计师及其事务所的地位和作用,越来越被社会公众承认和重视,人们对注册会计师的法律责任的认识也大大提高,注册会计师承担的审计风险也越来越大。相应的,涉及注册会计师及其事务所的诉讼案件也不断发生。在审计工作中如何尽量减少风险,避免法 With the establishment of the socialist market economic system and the gradual improvement of laws and regulations, the status and role of certified public accountants and their firms are increasingly recognized and valued by the public. People’s awareness of the legal responsibilities of certified public accountants has also been greatly enhanced. Accountants assume the audit risk is also growing. Accordingly, lawsuits involving CPAs and their firms also continue to occur. How to minimize the risk and avoid the law in the audit work?