This paper tries to discuss the civil liability against cpa to those persons on the company laws , and taking the liability to the third parties as the center 许多公司利益相关者在向公司主张权利的同时，也纷纷将注册会计师事务所推上被告席。
Salsman ' s mother said she came to edmonton from her home in saint john , n . b . , hoping to find her son ' s body and take it home for burial 泰勒坐在被告席的监视席上指责坐在审判厅角落里的被害者的家庭并说道”我希望它某天会出现“ （指他没有杀害萨斯曼并且萨斯曼还活着？ ）
It was silently acquiesced in , and they passed her over the seats in the hall to a raised place , where he , by leaning over the dock , could fold her in his arms 没人说话，默认了。他们让她穿过法庭座位来到一个高起的地方，囚犯在那儿可以从被告席弯过身子，来拥抱他的妻子。
In recent years , has been away from the eyes of people in non dispute to the sanctity of the ivory tower - - college students also frequently onto the administrative proceedings the dock 近年来，一向在人们心目中远离是非纷扰之地的圣洁的象牙塔- -高校也频频被学生推上行政诉讼的被告席。
“ i hope he shows up some day , ” he said . with the family of his victim sitting in the far corner of the courtroom , taylor berated them from the prisoner ' s dock 泰勒坐在被告席的监视席上指责坐在审判厅角落里的被害者的家庭并说道”我希望它某天会出现“ （指他没有杀害萨斯曼并且萨斯曼还活着？ ）
Counsel for the prosecution now said : " by the oaths of citizens whose simple word is above suspicion , we have fastened this awful crime , beyond all possibility of question , upon the unhappy prisoner at the bar 于是，原告律师说： “诸位公民宣誓作证，言简意赅不容置疑，据此，我们认定这起可怕的谋杀案，毫无疑问，系被告席上这个不幸的犯人所为。
Ay , says alf . reuben j . was bloody lucky he didn t clap him in the dock the other day for suing poor little gumley that s minding stones for the corporation there near butt bridge . and he starts taking off the old recorder letting on to cry “可不， ”阿尔夫说， “前些日子，当吕便杰控告那个在巴特桥332附近替公司看守石料的可怜的小个子网姆利的时候，他本人没给押到被告席上就算他妈的万幸啦。 ”
Near several years , the lawsuit was continuously perplexing to register the one catastrophe topic of cpa ' s trade , and especially supervising enlarging of dynamics along with verifying the certificate audit vocational work , more and more cpas arc frequently pushed the defendant ' s scat by the quilt , are asked to undertake administration , economy and even criminal responsibility , no doubt among them has one side of cpas " delinquency , but the different views of the concerned department and the society public to cpa audit law duty , as well as the deviation and confusion from these is taking the very important effect , too 近几年来，法律诉讼一直是困扰着注册会计师行业的一大难题，特别是随着对证券审计业务监管力度的加大，越来越多的注册会计师们被频繁地推上被告席，被要求承担行政、经济乃至刑事责任，其中固然有注册会计师失职的一而，但有关部门和社会公众对注册会计师审计工作应承担的法律责任的性质的不同看法，以及由此引起的相关法律规定的偏差和混乱也在其中起着不可忽视的作用。
Probably he was one of his hangerson but for the matter of that it was merely a question of one preying on his next door neighbour all round , in every deep , so to put it , a deeper depth and for the matter of that if the man in the street chanced to be in the dock himself penal servitude , with or without the option of a fine , would be a very rara avis altogether 他大概就是揩斯蒂芬的油的家伙之一。说到揩油，此人对左邻右舍无不进行欺诈，越陷越深，可谓更深的深处31 。说起来，街头的这种流浪汉万一站到法庭的被告席上，不管被判以能用或不能用罚款来代替的徒刑，都还算是很难得的32呢。
