摘要
对于注册会计师审计法律责任问题，当前进行规范性研究较多，而问卷调查分析较少。为了弥补这一缺陷，本文就注册会计师审计法律责任的形成、判定与规范等问题进行一次问卷调查并作了相应分析，以期为注册会计师审计法律责任的追一步规范研究提供依据和基础；同时，也希望通过此次调查，使注册会计师更加清醒地认识和了解其审计职业在社会公众心目中的地位，分析审计期望差距形成的内在原因并寻求缩小适一差距的有效途径和措施，从约束与激励的角度促进注册会计师审计事业更加健康、快速发展。
There are many normative researches on the hot topic of legal duty of Certified Public Accountant while questionnaire investigations are few. In order to narrow the gap, we analyze this questionnaire investigation about formation, judgment and regulation of CPA＇s legal duty, which will lay the foundation for normative research on CPA＇s legal duty. At the same time, we expect CPAs to realize the statue of auditing profession in public opinion through this investigation. We also hope that auditing profession will progress more rapidly at the angle of restriction and incentive by analyzing internal causes of auditing expectation gap＇s formation and finding effective measures to narrow this gap.
