民间审计质量保证制度及法律责任制体系探索

民间审计在我国经过20年的发展，正在逐步走向合理、完善。但就目前而言，我国的注册会计师审计制度还存在许多弊端，需要进一步改革和完善。在审计的质量保证方面，会计师事务所要建立一套思想保证制度、组织保证制度、信息反馈制度和制度保证体系。工作质量保证体系、人员素质保证体系等，加强管理，提高审计质量；在法制方面，通过立法，规范注册会计师的权利和义务，明确注册会计师的法律责任，保护注册会计师免受无谓的诉讼骚扰。

Probing into the Guarantee Regulation of Non-government Audit Quality and the System of Legal Obligation

The non government audit in China has developed for two decades and has been becoming more reasonable and more perfect.So far as the present situation exists,many deficiencies lie in the system of registered accountant,and it ought to be reformed and improved.On the side of guarantee of audit quality,the accountant office should establish a whole set of guarantee regulations of ideology,organization,information feedback as well as the system of regulation,working efficiency and personnel quality to strengthen the administration and improve the quality.On the legal side,laws concerned should be set up so that the right and obligation of registered accountant can be standardized,their legal duty should be clarified and they can prevent from unnecessary litigation.