Civil Audit Liability Study

With the deepening of the construction of socialist market economy, CPA, as witness and survivor, play a great role in the economic construction. However the current situation of CPA is not gratifying. According to incomplete statistics, 1997 along saw 500 case of lawsuit dispute involving CPA due to his professional work. In this paper, legal responsibility of the CPA was investigated by using the way of positivism analysis and normative research. The conclusions are as follows: The causes of the legal responsibility CPA, (1) CPA having few or no risk conscious ;their not standard professional activity and loose control of quality are the internal causes , (2) External causes lie in the effect of professional environment ,such as society, economy, technology and law, etc. Problems found in the legal responsibility CPA are as:(1)contradictory rules was found between relevant laws, (2) assumption of civil responsibilities are short of clear standard, (3) system of punishment is far from reasonable.In order to avoid the legal responsibility of CPA audit, the following policies are necessary:(1)Laws concerning of CPA should be perfect;(2)Reform the implementing system of punishment;(3)establish reasonable and operational processes;(4)strengthen positivism research on legal responsibility of the CPA;...