| The Independent audit of Certified Public Accountants is an important institutional arrangement of market economic supervision system.The CPA industry is an important professional service in the high-end service industry.In the background of reform and opening up and socialist market economy construction,the CPA industry has been developing and expanding,serving the construction and regulation of the country standardizing the order of market economy,improving the quality of accounting information of listed companies,maintaining the stability and improvement of financial system,resourcing allocation efficiency and other aspects have played a very important role.It is undeniable that the audit quality of CPAs in China still needs to be improved.Financial fraud and false reports emerge one after another.Market participants suffer losses,market order is destroyed,and even the healthy development of capital market is affected.The reasons for this phenomenon are comprehensive,such as short development time,imperfect capital market,imperfect law and so on.Therefore,it is particularly important to clarify the legal responsibility of CPA audit,analyze the status and problems of CPA audit,and find out the way to improve the status quo.This paper is divided into four parts to elaborate the legal responsibility of CPA audit.The first part is to introduce the theoretical basis of the legal responsibility of CPA audit,the second part is to summarize the current situation of the legal responsibility of CPA audit,to summarize the macro-environment and the current situation of civil criminal and administrative responsibility,and to chooses classical examples to study and analyze.The third part is related to the second part;the third part is to analyze the problems existing in the current legal system of Certified Public Accountants in China,the fourth part is based on the analysis of the second part and the third part,and puts forward suggestions to improve the legal responsibility of audit. |
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