Analysis Of Net Reputation Certification Legal System

With the development of electronic commercial, Webtrust gradually come into being as a new kind of business of certification. It indicates that CPA checks the websites that take electronic commercials according to strict rules to judge whether their commercial actions just accord with their claim and security standard. Webtrust involves many legal issues. This article attempts to probe into it from such a few aspects, as follows: 1) electronic commerce and Webtrust;2) the framework of Webtrust;3) legal examination of Webtrust;4)reflexion on the liability mechanism of Webtrust.The first part of the article consists of "the demand of electronic commerce for safety value", "outline of Webtrust" and" background of the advent of Webtrust", it mainly deals with "what is Webtrust?", "the origin of Webtrust." and "the current rules of Webtrust ",etc. In the second part of the article the author probes into the framework of Webtrust from the perspectives of "the reason of formation of Webtrust system ", "the aims and emphases of examination" and "the concrete contents of Webtrust rules", etc. The title of the third part is legal examination of Webtrust. According to "Webtrust Principles and Criteria" established by AICPA and CICA, it is obvious that legal examination of Webtrust does not mean that CPAs strives to compete with lawyers. In the fourth part of the article, the author probes into the matters of the criteria of liability and the confirmation of liability and suggests some measures to prevent litigation risks. The article points out that "Webtrust Principles and Criteria" established by AICPA consists of criteria of CPA craft and is characteristic of globalization. Though highly authoritative in the CPA craft, its effective performance is upheld by national law.