审计法律责任客体是指审计法律责任的受益方。有权对会计师事务所提出民事赔偿要求的有关方面都构成会计师事务所的民事责任客体(对象)。从历史的发展来看,会计师事务所民事责任客体的范围有一个比较大的变化过程。在本世纪60年代之前,注册会计师和会计师事务所法律责任的对象主要是客户(被审计单位),从60年代后期这一问题开始变得复杂,审计法律责任客体的范围逐渐扩大。本文从研究会计师事务所民事法律责任客 The object of legal liability of audit is the beneficiary of audit legal responsibility. The parties concerned who have the right to file a civil compensation claim to the accounting firm all constitute the civil liability object (object) of the accounting firm. Judging from the historical development, there is a relatively large process of change in the scope of civil liability of accounting firms. Before the 1960s, the legal liability of certified public accountants and certified public accountants was mainly the client (audited entity). From the late 1960s onwards, the issue began to become complicated. The scope of the object of auditing legal liability gradually expanded. This article from the research accountants firm civil liability