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各个国家所制定的法律、法规、审计准则，对注册会计师的法律责任都有条文规定。我国也不例外。值得研究的是，在事务所内共同执业的有注册会计师、助理人员和复核人员，他们就某项业务给委托者和关系人造成损失，要承担法律责任，但如何分清他们之间的不同法律责任，是一个重
The laws, regulations and auditing standards formulated by various countries have provisions on the legal responsibilities of certified public accountants. My country is no exception. It is worth to be studied that there are certified public accountants, assistants and reviewers who practice jointly in the firm. They bear the legal responsibility for the loss caused to the trustor and the related party for a particular business. However, how to clarify the different legal responsibilities among them Is a heavy one