Accounting as a career professional with a strong， whereas the law has a certain Therefore， the accounting profession is faced with higher long-term legal risk， and also bears a certain degree of legal In this paper， present a number of problems in accounting and the reasons for the accounting profession and legal risks and responsibilities of the connotation of the accounting profession to legal risks and precautionary measures Keywords: legal risks and responsibilities， the audit responsibilities of Certified Public Accountants， the system of norms
