關於外文文獻，我也在網上搜索過，但是只是壹個論文的開頭，剩余的他要求付費，顯然我不會花錢去買。現將開頭發給妳，希望對妳有用。。
The Study of CPA’s Legal Liability（註冊會計師法律責任）
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