注册会计师审计法律责任问题，是世界注册会计师行业发展近百年来面临的难题。研究和解决中国注册会计师的审计法律责任问题，必须紧密结合中国的实际情况，立足于现实的审计环境。当前我国注册会计师行业所处的环境具有以下特点：一是市场经济不发达；二是审计法规不健全；三 Certified Public Accountants audit of legal responsibility, is the development of the world certified public accountant industry over the past 100 years the problem. To study and solve the problem of auditing legal responsibility of Chinese certified public accountants must be based on the actual situation in China closely and based on the realistic auditing environment. At present, China’s CPA industry environment has the following characteristics: First, the market economy is underdeveloped; second, the audit regulations are not perfect; three