CPA's Auditing Responsibility

CPA is specialized occupation, which plays role in the social environment. But accountant' s profession is still in their developing way now. There are many questions that have to deal. CPA is facing more and more audit litigations now. Many people focus that how to normalize CPA' s auditing responsibility and how to protect their right. The topic is CPA' s auditing responsibility research. This paper carries on a system study towards some related problem about the topic.The paper bases on many results of research. According to the method of the norm research, the paper discusses the topic including that the reason of creating auditing responsibility, the composing of auditing responsibility, the factors' influence, the relationship between auditing environment and auditing responsibility, auditing risk, and some problems, measures about auditing responsibility. At end of research, we get some important and useful conclusion. CPA' s auditing responsibility lies in the separation of ownership and management right. Now the content of CPA' s auditing responsibility has new developing. The public has a higher request to CPA. It causes CPA must bear many kinds of risk when they are working. It is very important to control the risk when market economy system is on their reformation. They should be special careful to audit work. We discuss that how to judge CPA' s auditing responsibility and we consider that auditing standards should be the unique standard to definite the CPA' s auditing responsibility.The paper contains seven parts. The first part explains the background, purpose and method of research. In the second part, we think that auditing responsibility bases on the separation of ownership and management right. And CPA should be charge with people besides client. There are four factors have direct influence on auditing responsibility: the public, company, professional corporation of accountants, CPA. In the third part, we discuss the composing of auditing responsibility, including professional duty and law responsibility. In the forth part, we discuss the relationship between auditing environment and auditing responsibility. We explain the difference of expectation in audit. And then we begin to discuss how to control auditing risk. At last, we point out the problems which still exist and how can we to deal with them. At the end of paper, we point out our innovation and shortage.