对于独立审计准则的法律地位 ,会计界和法律界存在不同的认识。在西方 ,独立审计准则的法律权威性并不完全为法庭所认可。但是 ,独立审计准则体现了现时条件下审计的公认水平 ,应当作为注册会计师注意义务的判断标准。如果注册会计师在形式上和实质上都严格遵循了审计准则 ,应当免责。 There is a different understanding of the legal status of the independent auditing standards between the accounting and legal communities. In the West, the legal authority of the independent auditing standards is not fully endorsed by the courts. However, the independent auditing standards reflect the generally accepted level of auditing under the current conditions and should be used as the standard of judgment for the CPA’s duty of care. If the CPA strictly follow the audit standards in form and substance, should be exempted.