Using the theories of the nature of the CPAs' civil liability of other countries for reference, CPAs undertake contractual liability to the client and tort liability to the third party.
借鉴其他国家关于注册会计师民事责任的性质理论，我国注册会计师对委托人承担契约责任，对第三者承担侵权责任。
From the perspectives of the tort theory, legislation of other countries and law theories, both liability without negligence and liability for negligence can be applied to environmental tort.
从侵权法的理论和世界各国的立法、判例和学说来看，在环境侵权领域应是同时适用无过错责任原则和过错责任原则。
From the perspectives of the tort theory, legislation of other countries and law theories, both liability without negligence and liability for negligence can be applied to environmental tort.
从侵权法的理论和世界各国的立法、判例和学说来看，在环境侵权领域应是同时适用无过错责任原则和过错责任原则。
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