Certified Public Accountant Not Responsible For The Financial Reports Of Listed Companies

In recent years, there are many accounting fraudulent practices in listed companies. They had negative influence on the development of China's securities market and the credit base of the market economy. And the same time, the CPAs are accused of auditing the listed companies. On the one hand, we should realize that it is the accounting responsibilities of the company authorities to establish and perfect the intern control systems and set the true and fair financial statements according to the accounting criteria. On the other hand, we should realize that the decisive factor is the society demand to lead the development direction of the auditing responsibilities of CPA. At the same time, the society demand has fundamental influence on the auditing goals and auditing responsibilities. The society public needs auditing. If the society public doesn't need auditing, the CPAs don't have the survival space. When there are variances in the society demand and the CPA auditing responsibilities regulated by "independent auditing standard" , what are the auditing responsibilities of CPAs? And how do the auditing responsibilities develop? On the basis of the questions, the paper analyzes the status quo and the development direction in the future of the above variances from four parts. During the discussing course, from three different points of view of the society public, the law and the auditing, I analyze the variances of the status quo of the auditing responsibilities and the society demand by the aid of three ways of theory research, the discussing of laws and regulations, and the questionnaire. At the same time, I analyze the factors having influence on the auditing responsibilities, and forecast the development direction.The first part is the theory basis of the CPA auditing responsibilities. I think that the commission economy responsibility provides the possibilities of audit. Because the property owners want to supervise the property managers, the audit steps in the stage of history. At the same time, the auditing responsibilities emergeas time requires. The second part discusses the meaning of the auditing responsibilities from the CPAs, the auditing responsibilities objects and contents. The third part is the questionnaire. I have investigated three times in three different places. The investigation objects are common stocks holders. The main contents are the request of the CPA auditing responsibilities. And I analyze the answers trend and meanings of every question. The forth part analyzes the three main factors that have influence on the CPA auditing responsibilities-the society demand, the auditing ability and the concerned laws and regulations. On the basis of the analysis, I forecast the development of the CPA auditing responsibilities. At the same time, I conclude if the CPA should take charge of the financial statements of the listed companies.Because my energy is limited, it is difficult for me not to make mistakes. Please every teacher correct.