Study Of The Legal Responsibility Of The Certified Public Accountant

With the deeping and development of the construction of our country's socialist market economy, CPAs, as the witness and server , play a great role in the economic construction. And become one of the essential part. However, the current situation of CPAs is not gatifyingThis thesis consists of four parts.The first part deals with the basic issues such as responsibilities , auditing responsibilities , auditing legal liabilities and so on , which must be reffered to in the researching of legal liabilities of CPAs , in order to provide concepts and theory foundation for further analysis.The second part concertrates on several debating fields of CPAs' legal liabilities. The third part, discusses the theoretical basis of CPAs' legal liabilities and causes which have made CPAs to shoulder legal liabilities in modern social, political and economic environment.The fourth part anylyses the ways of CPA firms and CPAs to shudder legal liabilities, and supposes some measures for the CPAs association to create favoral legal envioment for the CPAs.