The Research On The Problem Of Performing Contract About CPA Audit

In the contract society, performing the contractual obligation is chartered public accountant's (CPA's) inherent responsibilities, is the safeguard for the good faith of audit, also is the foundation of the independent audit quality. This thesis studies the question of how to make CPA perform their contractual obligation, it is for the purpose of constructing and consummating the performing mechanism of independent audit, to seek the reasonable way which can incentive auditor to refuse to conspire, adhere faithfully and write up the real report.This thesis based on the incomplete contract theory establishes "the audit contract theory", takes the connotations of "the contract" as a beginning, analyzes the rights and responsibility relations between the auditor and the others in the audit contract and the manifests of the contract rule, promulgates the incomplete feature of the audit contract and its manifests, analyzes the economical consequence of the incomplete feature to conclude the necessity of construct the performing mechanism, elaborates the connotation and the movement principle of the performing mechanism, the independent audit performing mechanism, namely: every contract person(the essence audit demand person, auditor, the form audit demand person ) inside the audit contract system form the organic restriction relations, and by means of different restriction factors to incentive others to perform their contractual obligation. Its movement principle is using the market transaction strength to implement the personal penalty, using the national authority to implement the legal penalty, imposing the loss of the performing capital on the auditor who has the opportunism tendency to break a contract, in order to incentive auditor to adhere faithfully to perform the contractual obligation. Promulgates and decomposes the performing effect of "the effective penalty": restricts the motive of breaking contract and the plot tendency, incentives the auditor to adhere faithfully before the occurrence of the auditing collusion, meanwhile, reasonable and effectively makes up the sufferance after auditing collusion. Analysis the restriction and safeguard of matter capital to effective penalty, and taking CPA's private wealth as the mortgage is the powerful material safeguard for "the effective penalty". Finally we draw the conclusion: "the effective penalty" with the mortgage of private wealth is the reasonable driving way what we seek for to incentive auditors to adhere faithfully and perform the audit contractual obligation. Meanwhile, this thesis puts forward some suggestions which construct and perfect the independent audit performing mechanism.