Liability Of CPA Auditing And Control

Accompanying the deepening reform of economic system in our country ,financial information will play a more and more important role in the economic construction .Accounting and financial reports of enterprises have been become an information window to the rest of the world .CPA firms must attest financial and accounting information that based on the audit quality .This is why the writer chose this topic to research on the CPA audit responsibility in China. This thesis consists of six chapters: Chapter 1 is an introduction ,discussing the concept of the CPA audit responsibility and the environment that CPA audit exists in ,then points out the urgency of the research on the CPA audit responsibility Chapter 2 consists of three parts .The first is to discuss the base of CPA audit Auditing came into being because of accountability theory ,which can also be use3 in the CPA audit .The second is to discuss the base of the CPA audit responsibility .The third attempts to research the scope of the CPA audit responsibility Chapter 3 focuses on the professional duty of CPA audit. Chapter 4 is the analysis of the legal responsibility of CPA audit. Chapter 5 gives some suggestions of how the CPA audit responsibility can be controlled Chapter 6 is the last part of this thesis , analysising a special case...