The Identification Of CPA's Fault In False Audit Report

The certified public accountants,because of their transcendence in identity and impartiality in spirit,issue audit reports as an independent third party to verify the financial status and business results of the audited units,so as to provide decision-making basis for stakeholders.However,due to the professionalism of the audit work,there is still a lack of operational standards for the fault identification of certified public accountants in false audit reports.This paper argues that the fault of the certified public accountants should choose an objective standard,at the same time,combination of auditing materiality will to provide a more clear standard.According to the auditing standards for certified public accountants material misstatement of the auditees shall be found but have not found,and the amount of misstatement exceeds the materiality of the financial statements,the type of fault shall be deemed as intentional.When a certified public accountant fails to comply with the auditing standards and fails to maintain professional prudence,and the amount of misstatement exceeds the materiality of actual execution,the type of fault shall be deemed as gross negligence.When the amount of misstatement exceeds the obviously minor misstatement and does not reach the materiality of actual execution,the type of fault shall be deemed as general negligence.At the same time,this paper will combine the relevant cases of false audit reports,in the practice analysis of the CPA's fault in the intentional,gross negligence and general fault between the division and identification.