Research On The Relationship Between Audit Working Papers And The Legal Responsibility Of CPA

In contemporary world,there are events that the CPA was pushed to the seat of defendant occurred frequently. It makes the legal responsibility of the registered accountant become a widely concerned hot topic. The CPA occupation nature determines that it is a high risk industry,If the main fault cannot pay the possible compensation, secondary fault people as a defendant to bear part or all of the responsibility." The judge economic lawsuits,often accounting firms and certified public accountants as a adducer so that the registered accountants legal liability to bear the increased risk. To determine whether the CPA in accordance with standard practice guidelines only practice will be recorded all audit program audit working papers, to avoid legal responsibility, one of the most effective measures of CPA is to do a good job of audit working papers, to prove himself in the course of practice, strictly abide by the "Chinese CPA practice guidelines", maintained the occupation cautious.CPA legal liability must also have four components, one component of which is the subjective intention. A compilation of specifications, content integrity audit working papers can fully prove that the CPA does not have the subjective intention, so there is no need to bear the legal liability.Therefore, high quality of audit working papers will be able to reduce the risk of CPA legal liability. This article from the perspective of audit work papers, choice of CPA legal liability risk as the research subject, it will improve the quality of audit work of our country to avoid the legal liability of Certified Public Accountants has great practical significance.In general, this paper studies the influence of audit working papers to the risk the legal responsibility of the registered accountant from the following aspect.The first part points out the influence of audit working papers to the legal liability risk research background and significance, a brief summary to the domestic and foreign existing research literature. Throughout the audit working papers in the domestic and international development, in practice, more and more accounting firms to reduce risk of finding ways to evade legal responsibility; in theory, scholars in different countries on the audit work papers are discussed and briefly introduced the domestic and foreign research present situation of audit working papers influence on legal liability risk, at the end of this study the ideas and content and the innovation and shortcomings are briefly introduced.The second part introduces the audit work papers and the legal responsibility of the registered accountant overview. The second part mainly includes the definiti on, classification of audit working papers, objective,preparation requirements an d characteristics are briefly introduced, then the concept, the legal responsibility of the registered accountant’s contents and characteristics are described, focuses o n the analysis of the relationship between the audit work papers and legal liabilit y.The third part analyzes the prevailing problems in our country’s audit working papers and the effect on the legal responsibility. The third part mainly includes the contents of the present manuscript our auditing work, auditing procedures exist disjunction and audit plan audit program implementation is not in place, the audit work papers, logic confusion, field work after filling the audit working papers and other issues. This part of the analysis of the problem is a complete description of the audit working papers in china.The fourth part introduces some ways to optimize the audit working papers in order to reduce the risk of legal liability. The fifth part mainly for several suggestions of compiling a high quality audit working papers put forward clearly,including the preparation of audit working papers of the content of the legal liability of CPA, audit working papers in strict accordance with the specifications,clear between audit working papers articulation system,audit working papers framework improvement.The fifth part introduces conclusion and prospect. The content of the fifth part mainly summarizes the main conclusions of this paper, a high quality audit working papers to reduce CPA legal liability risk, in the CPA sued cases, improve the function of evidence, prove that really rough accountant is in accordance with the auditing standards of practice, whether to bear legal liability; also put forward the research deficiencies.