Question

求翻译，毕业论文英文摘要，谢谢。

注册会计师是依法取得注册会计师证书并接受委托从事审计和会计咨询、会计服务业务的执业人员。注册会计师行业的法律责任问题，自二十世纪八十年代后，从理论上和实践上都成为一个热点和难点。本文以法理学法律责任部分的内容为理论基础，从法学的角度界定注册会计师法律责任体系，并提出完善方法。
全文共分四部分。第一章，从注册会计师法律责任的基本问题和成因两个方面进行分析，具体的阐述了注册会计师法律责任的概念及、矛盾、责任范围及认定条件等问题，力图建立起全文分析的理论框架。第二、三、四章，注册会计师法律责任基本问题的法理分析，，是对注册会计师法律责任的分类研究，具体刑事、民事、行政责任的理论分析将从本章得到思路和支持。承接第一章中对责任范围的划分，依次在第二章民事责任，第三章行政责任和第四章刑事责任展开论述。论述的思路为理论分析与法规述评相结合。刑事责任采用犯罪构成的四要件进行认定，民事责任部分限于研究范围，对注册会计师对第三人的侵权责任从责任性质，归责原则，责任形式认定，免责事由方面进行认定。行政责任虽然处罚方式较少，但仍可采用第三章中法律责任构成的理论进行认定，以为未来的司法适用提供初步设计。第五章，主要阐述了解决注册会计师法律责任防范措施及规避问题，并结合其演变和社会因素进行探讨。 最后，本文以简短的结论对全文进行了总结。

Answer 1

Certified Public Accountant is legally obtained the certificate of a certified public accountant and accept commissioned in auditing and accounting consulting, accounting services, business practitioners. The legal responsibility of the CPA industry, since the 1980s, from the theory and practice have become a hot and difficult. Part of the contents of jurisprudence liability theoretical basis, defined from the point of view of law certified public accountant liability system, and put forward a sound method.
The paper is divided into four parts. First chapter, the two aspects of the basic problems and causes of the liability from certified public accountants to analyze specific elaboration of a certified public accountant liability concept, contradictions, the scope of responsibility and that the conditions, trying to establish the theoretical framework for the analysis of text . The second, third, four chapters, certified public accountant liability jurisprudence analysis, is a certified public accountant liability classification, specific criminal, civil, and administrative responsibility theory analysis from this chapter to get ideas and support. Undertake the scope of responsibility of the division in the first chapter, followed by the second chapter civil liability, the third chapter of administrative responsibility and the fourth chapter of the criminal liability discusses. Discusses the idea of a combination of theoretical analysis and regulations Commentary. Criminal liability identified four elements constitute the crime and civil liability limited to the scope of the study, certified public accountants tort liability to the third person from the nature of responsibility, responsibility principle, form of liability identified Impunity Reasons identified. Administrative responsibility, although less punishment, but still the third chapter liability theory posed identified to provide a preliminary design for future judicial application. Chapter elaborated solve certified public accountant liability precautions and circumvent the problem, combined with the evolution and social factors are discussed. Finally, a brief conclusion of the full text of a summary.