The Study To CPA Audit Law Duty Of Our Country

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 .This text is on the reference foundation of home and abroad research achievements, introducing some basic theories about entry procedure certified accountant's law duty, definiting standard of the duty discussed such as the audit law completely and belong to duly and no-duty of audit law and reparations amount of money surely calmly etc in a scries of present time administration of justice practices impatient treats solves the problem. Standing the neutral relatively angle of boundary, I make a progress research to them , attempt to look for some fair and just ideas to solve these problems, thus contribute to CPAs of our country holding the industry and healthy and legal standardization.