A Study On Civil Liability Of Certified Public Accountants Based On Accounting Information Uncertainty

With the rapid development of China’s market economy, social economic activity show an overall prosperity. CPA, as an important participant in the market econ omy activities, plays an important role in economic activities to reduce transactio n cost and promote the operating efficiency of the market.The civil liability of CPA has been the focus of academic research. In recent ye ars, along with the market economy activity, constantly enrich the content and pr oblems of civil liability of CPA is facing increasingly prominent. The application of the law, the imputation principle and responsibility standards for such issues related to civil liability is worth in-depth research scholars. However, the current research results on the audit responsibility is mostly concentrated in the field of auditing and law respectively. The research results of the audit responsibility pro blem of comprehensive university is two.This paper studies the problem of civil liability from the properties of the perspe ctive of accounting information, use theory research, literature analysis, theory an alysis and case study method of audit responsibility. Comprehensive financial fiel d and law field of research results, and puts forward the should according to dif ferent accounting information has the characteristics of different uncertainty, class ification of the civil liability of certified public accountants, suitable for different legal principle. For accounting information with low uncertainty information shall be of Certified Public Accountant (CPA) containing the imputation principle of n o fault liability applicable to verification of the properties of the auditing behavi or; for with higher information uncertainty of accounting information shall be of Certified Public Accountant (CPA) containing verification of the properties of the audit for the imputation principles of liability for fault; for with the highest unc ertainty estimate accounting information shall continue with advisory auditing beh avior applies the law of contract theory of certified public accountants. On the b asis of the viewpoint, the author put forward the legal application system of the civil liability of certified public accountants with practical significance. Has impo rtant theoretical significance and practical value.