Responsibility Structure Of The Independent Audit

The research on the arrangement of responsibilities of the independent auditing focuses mainly on the direct discussion of the content of the independent auditing responsibilities, and that restricts the scope of research. However, as an integrated system, the arrangement of the responsibilities of independent auditing must be based on a certain structure, every part of which influences each other and functions jointly, thus, the structure of the independent auditing responsibilities is selected as the perspective of the research on the arrangement of the independent auditing responsibilities. This essay makes research mainly on the structure of scope of the responsibilities Or non-responsibilities of independent auditing, the structure of ethics responsibility and legal duty, and the evolution of responsibility structure from ethics orientation to law orientation, then, the issue of responsibility structure of independent auditor in our country is discussed.The main innovation of this essay includes: through the discussion of information asymmetry, externality, effective prevention, effective trust, the rule paradox of responsibility of independent auditing is made from the perspective of efficiency; through the research on the implement of contract system, the structure of all types of independent auditing responsibility and their scope are probed; the evolution of responsibility structure from ethics orientation to law orientation is analyzed by citing the related history of U.S.A and U.K to prove the point that the structure of the independent auditing responsibilities should reflect the rights and responsibilities of social economy and its change; the structure unbalance of the independent auditing responsibilities in our country is analyzed. The problem of unbalance includes three aspects, which are the obscure scope of responsibility or non-responsibilities, the lack of moral responsibility, and the structure unbalance of legal duty system. The reasons related to the arrangement of responsibilities of the independent auditing are pondered on from the angle of the demand of independent auditing.