Certified Public Accountant In The Tort Liability Of The Audit

CPA Audit in tort liability issue is a hot issue, it has been regarded as "economic police" in the community enjoys a high status. However, twenty years, because of its major cases involving the frequent occurrence of an impact on the public's eye, the famous domestic Guangxia case, and far-reaching 1996 case Deyang, Sichuan, in foreign countries involved in the case of many of Enron's . CPA has been repeatedly challenged the authority of their involve a variety of forgery, fraud is also a serious blow to public confidence. How the rational view of the problem. I do not agree with the public's understanding based on a simple and easy approach to this problem, emphasizing the growing accountants should bear the social responsibility and legal liability. CPA profession itself wishes to the starting point, based on the legal theory, elaborated the characteristics of professional accountants, and its inherent risks and appear professional malpractice, professional reasons. The author attempts to trace the origin of accountants began to investigate why the audit profession to become the core business of accountants, accountants professional significance and limitations. And from a legal point of view, the civil law as the foothold of Certified Public Accountant in the type of tort liability in the choice of basis. That is, in practice the specific process, according to the different services, the relationship between the different parties involved, the responsibilities are different types. Then analyzes the accountant in the audit of the nature of tort liability, that CPA is an expert in nature, its essence, the services provided by the experts, should be the responsibility of an expert responsibility. This section is divided into the responsibilities of its breach of contract and tort liability. The subjects were divided into their liability, the principal and the third, including the concept of a third person to be the fourth part we discuss in detail. In the third part of the Principles of Responsibility by a variety of comparison and analysis, and the reality of the legislation proposed CPA liability attributable to the experts - that is the fault of the negative high degree of responsibility of duty of care. In the fourth section we discuss in detail the scope of a third person, and the statutory audit into audit and non-statutory audit of two parts, the third person of the two business scope clearly defined. Part V we discuss how to identify the fault of Certified Public Accountants. By introducing the process of auditing the operation, in all operational aspects of the possible problems, to discuss various issues for the fault of Certified Public Accountants. Finally, I proposed the establishment of expert appraisal committee to be found on the wrong idea, and to explore the formation of specific methods and mode of operation.