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文章从法律视角论述了审计侵权责任的概念,并详细分析了审计侵权责任的归责原则、构成要件、举证义务、免责条件等要素,进而提出了完善我国审计侵权责任的法律构想。
The article discusses the concept of audit tort liability from a legal perspective and analyzes in detail the elements such as the principle of liability attribution, constituent elements, burden of proof and exemption, and then proposes the legal conception of perfecting our audit tort liability.