上世纪以来,在英美等普通法系国家,审计师对无合同关系的第三人的侵权法律责任的确定原则经历了逐步扩张的路径,90年代后又呈现收缩之势。本文在介绍相关经典案例的基础上,分析其背后的法经济学和社会学原理,以消除法学界和会计学界对审计师法律责任范围的分歧。 Since the last century, in common law countries such as Britain and the United States, auditors have undergone a path of gradual expansion on the principle of determining the legal liability for infringement of third parties without a contractual relationship and have shown a tendency of shrinking since the 1990s. Based on the introduction of the related classic cases, this article analyzes the principles of law, economics and sociology behind it in order to dispel the divergence of the legal liability scope of the auditors from the legal and accounting circles.