Research On The Rule Of Law About Independence Of Certified Public Accountant Auditing In The Comparative Law Perspective

Since the certified public accountant auditing emerged, the independence has become the foundation of its development. After the"Enron Event"in 2001, the independence of the certified public accountant auditing has caused the attention of USA and other countries. In China, a series of accounting fraud cases put certified public accountant auditing independence to the two-decade-long problem. In this thesis, to maintain the independence of certified public accountant auditing as a goal. After analyzing the legal system of certified public accountant auditing in China, refering the relavant law system of foreign countries, the author has offered suggestions to maintain the independence of the certified public accountant auditing.This thesis includes four parts.Part one, is mainly about the overview of the independence of the certified public accountant auditing. This part firstly analys the basic concept of certified public accountant auditing independence through comparative study. Second, this part introduces the characteristic of CPA though the method of listing. This part also introduces the history of certified public accountant auditing in China and other countries through historical analysis. Lastly, this part discusses the significance of keeping the independence of CPA auditing.The seconde part compares CPA law system abroad , such as the USA, Japan, British. These content is mainly about the legal responsibility of CPA, the imputation of the legal responsibility to the third-party, the independent auditing standards and the CPA supervision system. Especially, this part analyes SOX ,which inculdes some terms about the independence of certified public accountant auditing.Part three is mainly about CPA law system of China. Firstly, this part introduces law framework about CPA. Secondly, this part discusses the legal responsibility of CPA in China and compares them with foreign countries.lastly, this part point about that the defects of the CPA supervision system in China, including the supervision of government and self-discipline.Part four, is mainly about the solution,which is basis on part two and part three. fistly, this part introuduces the advantages of relevant systems abroad. And then, this part offers some suggestions to keep CPA independence in China.