Cpa Audit Responsibility

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 alone saw 500 case of lawsuit dispute involving CPA due to his professional work. So how to strengthen CPA's responsibility and protect CPA's legitimate rights becomes a severe problem. In view of this, I choose " certified accountant audit responsibility study " as my master graduation thesis.The theme of the thesis is how to set up a reasonable auditing responsibility system of our country. A lot of angles such as economics , management, accounting and auditing ,etc. are used in the thesis. In the thesis I adopt many kinds of methods such as relatively studying, demonstrating reasoning, summing up reasoning and positive research etc. to carry on omni-directional exploration to the responsibility of auditing. This text is divided into four parts altogether:The first part of the thesis is the basic part of this text. In this part, at first I analyze the content of responsibility, the content of responsibility and the definition of audit responsibility. And then I conclude that the responsibility of audit includetwo facts-professional responsibility and legal responsibility. Then I analysiswhat is the professional responsibility and what is the legal responsibility and the contact of the professional responsibility and the legal responsibility.In the chapter two I described two questions of CPA's professional responsibility. First, I suggest that the standard of the CPA's responsibility should be the general accepted auditing standard. And the second I analyze the reason of the difference between the public and the CPA and in this chapter I suggest the meaning of how to avoid the difference.The main content of the third chapter t is a discussion of three questions in certified accountant's legal liability. First, in this part I discussed the question of thethird party's responsibility of certified accountant. Through the analysis of the third party 's responsibility of our country and the American I propose that our country should draw lessons from Great Britain and American and set up a reasonable system of CPA's responsibility to the third party. Second, through probing into the characteristics of different responsibility principles, combine the reality of our country, I put forward that that the principle of CPA should be the fault responsibility principle. Third , in this part I put up the vice of our country's present law.. And through the analysis I put forward the suggestion to our current law about the responsibility of CPA.Chapter four is the ending chapter of the thesis. First in this chapter I analyzed the case of" Hongguang Industries Co. " incident. And through the analysis I point out the defect of our country's regulation to CPA"s civil liability. And in this chapter according to the case analysis and the chapter three at the same time I point out the necessity of setting up CPA's compensation system of civil liability with Chinese characteristics.