The Research Of CPA’s Legal Liability In China

The world’s first audit report appeared so far has300years of history. Since the twenty-first century, global economy changing at an alarming ratechanging. CPA capacity for increasingly demanding. But a growing number of court cases concerning the liability of CPA to produced a crisis of confidence on the CPA. CPA should bear legal responsibility become the focus of public attention.Things began to study is to define the concept, for in-depth study. This article first identified legal responsibility of the connotation and function, The third part of the innovation can be said of this paper. The second part introduces the status of the research object.The third part of the article puts forward the CPA legal liability problems existing in our country, reflected in the civil liability and criminal liability and administrative responsibility.The fourth part of the article analyzes several typical countries and regions outside CPA’s legal liability,to improve the legal responsibility of CPA in China has important significance.The fifth part is to perfect the legal responsibility of CPA.The main line of this article is of CPA’s civil liability, criminal liability and administrative responsibility, the three responsibility throughout the full text, echo the theme.The role of law is not to punish, but to maintain order. It is important to continuous improvement the system of CPA legal liability to promote development and stability of the entire CPA profession rather than to increase the liability. Legal liability ultimate goal is not to punish, but escort for healthy, stable and harmonious development of the market economy.