民事侵权行为

Thirdly, the fault liability principle is applied to this liability, then anatomies the four constitutive elements: CPA offered false comment, plaintiff suffered loss, there is causality existing between the loss and the false comment and CPA is fault, and sums up demurrers of CPAs.

第三，明确不实审计民事责任适用过错责任原则，依次剖析该类专业背景下侵权责任的违法行为要件、损害要件、因果关系要件(原告的损失与不实的审计报告之间有因果关系)以及过错要件，并总结注册会计师的抗辩事由。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。