对证券市场审计中注册会计师法律责任的思考

对我国证券市场审计业务中，注册会计师面临的法律责任不断增加，这既有其主观违规的原因，也有注册会计师的法律责任规范不明、注册会计师的法律责任与其他中介机构的法律责任界定模糊的原因。由于证券市场会计信息的经济后果性增强、市场运行机制不合理、市场经济主体的平等性增强的因素，完善我国证券市场审计业务中注册会计师的法律责任势在必行，而且宜采取举证责任倒置的办法，免除了原告就被告的过错举证的责任。

On CPA' Legal Liability of Auditing in the Security Markets

Auditing in the security market, the certified public accountants are confronted with more sues about their legal liabilities. It is because the laws lack relative and definitive clauses and because there is no regulations to different CPA liabilities and the other medium institutions. Accounting information becomes more important and the equality between economic subjects rises, so it is of great necessity to establish and better CPA's liabilities. Furthermore, the doctrine of liabilities should be the strict liabilities.