一、违约责任1.审计业务约定书的法律性质。审计业务约定书是会计师事务所与委托人共同签署的,据以确认审计业务的委托与受托关系,明确委托目的、审计范围以及双方应负责任与义务等事项的书面合同。《注册会计师法》第16条规定:“注册会计师承办业务,由其所在的会计师事务所统 First, the liability for breach of contract 1. The legal nature of the audit business agreement. The audit service agreement is signed by the accounting firm and the principal, so as to confirm the relationship between the commission and the trust of the audit business, and clearly define the purpose of the commission, the scope of the audit, and the written contract of responsibility and obligation of both parties. “Certified Public Accountants Law” Article 16 states: "Certified Public Accountants contractors business, accounting firm where the system