A Study On Normlizing For Legal Liabilities Of Chinese CPA's Auditing Under The Condition Of Market Economy

As the development of social economy swiftly , all level of society are increasing for the degreees of depending on the audited financial report's information under the conditions of market economy, because of this , the improving social professional advancement constantly of CPA's auditing must be matched with the legal liability together which they should fulfil.the legal liability of CPA's auditing is the negativity of legal consequences for which the CPA's structure and CPA's auditors must be responsible as the violation of them at their implement's procedure, the legal liability of CPA's auditing is connected with professional liability, auditing risk, professional ethics, professional care, auditing materiality from its liability's nature, liability's objection, liability's behaviours. Starting from the basic conotation of legal liability of CPA 's auditing abovementioned by us, and taking as the point of departure of cause under the outside of profssion and inside of profession of legal liability of CPA's auditing , using the experence of developed country for reference which they had normlized with legal liability of CPA's auditing , at the base of elaboration for the four stages of improving through evolutionary process and their typical cases to CPA's auditing of china, this article is in-deepth analysis to the current law's normlization and their existing problems for the legal liability of CPA's auditing of china, and then the writer has raised analysis's opinions of himself, at last , the writer has raised the normlizing pathes of outside and inside , so that he can advance his viewes for constructing the normlizing system of legal liability for CPA's auditing of china which is suited to the social market economy's conditions.