Research On Certified Public Accountants' Responsibilities And Audit Risk With Respect To Anti-money Laundering

International conference of U.N.held in 2001 showed that the amount of money-laundering is 1 to 3 tril. dollars in the world. Some experts evaluate the amount of money-laundering is 200 billions RMB in our country, and this amount approximately correspond to 2% of GDP.Government and business have no enough resource to prevent money-laundering activities solely, effective tactic about anti-money laundering need cooperation from all the fields.CPAs play an important role in anti-money laundering , After CPAs join in the anti-money laundering activities, anti-money laundering activities bring CPAs not only opportunities but also challenges , the topic on how to reduce audit risk of anti-money laundering become a hotspot. This paper researches anti-money laundering audit, which is supposed to have realistic significance.The paper is organized as follows:The instruction part discusses the motivations, research methods and structure of the paper.Chapter one, to start with ,the paper introduce money-laundering ,including origin and development of money laundering ,various means of money-laundering and effects of money laundering.Chapter two, the paper discusses the game among governor , financial institution and certified public accountants; the system of anti-money laundering.Chapter three, the paper analyses the functions of CPAs with respect to anti-money laundering activities.Chapter four, the paper discusses audit risk which CPAs face in anti-money laundering activities.Chapter five, the paper discusses the issue on how to reduce audit risk of anti-money laundering activities.