关于注册会计师英文文献

你的这个话题是国外50-70年代出现的内容，而且因在网吧，只能找了这1篇2006年的全文，已经发到你邮箱了。2-4都是很古老的学位论文....希望对你有帮助我的邮箱是[1]Gendron, Y., R. Suddaby, and H. Lam, ‘An Examination of the Ethical Commitment of Professional Accountants to Auditor Independence’[J]. Journal of Business Ethics.2006. 64(2): p. 169-193.[2]Ettinger, I., A Study of the Importance of Independence to the Certified Public Accountant[D].1959, Michigan State University of Agriculture and Applied Science. Dept. of Accounting and Financial Administration.[3]Shockley, R., An Experimental Investigation Into the Perceived Audit Independence of Certified Public Accountants[D].1979, University Microfilms International.[4]Gosman, M., Independence and the Certified Public Accountant. 1966, University of Wisconsin, Madison.[5]Stucky, N., The Professional, Ethical, and Legal Responsibilities of the Certified Public Accountant for Competence and Independence in Rendering Management Services[D]. 1964, University of Kansas, Business.

你好，非常荣幸给你解答。关于外文文献，我也在网上搜索过，但是只是一个论文的开头，剩余的他要求付费，显然我不会花钱去买。现将开头发给你，希望对你有用。。The Study of CPA’s Legal Liability（注册会计师法律责任） Abstract: Study on legal liability of Certified Public Accountants has a direct relation on the development of the Certified Public Accountants (CPA) industry, but also affects the run of economic order all the country. Since resumption of CPA in China in 1981, achievements have been obtained on researches of legal liability of CPA both in theory and practice, but parts of the Legal Liability of CPA is still blank in the Law of Certified Public Accountants and demanded exactly to modify, such as the boundaries of Legal Liability of CPA, partitions of the Legal Liability of CPA and avoidance Legal Liability of CPA and so on, which induced a phenomenon that litigations showed up greatly in our country. This paper tries to define the legal responsibility of CPA, tell the differences between the liability of accountant and audit, ascertain the Liability of the third person include and analyze legal liability of CPA and its reasons. Based on literatures about legal liability of CPA and recent situation of CPA industry in our country, countermeasures on avoidance legal liability of Certified Public Accountants are presented.Keywords: Certified Public Accountants; Legal Liability; definition