The Definition Of CPA’s Audit Responsibility

Modern economic and social development is more and more inseparable fromthe certified public accountant the supervision of listed companies and for investors,certified public accountants is indispensable. To purify the accounting informationand guide social resource distribution has very significant responsibility and role.Today’s market is increasingly strong demand for certified public accountants,therefore, to the correct definition of certified public accountants audit responsibilityfor the whole economic society as well as the long-term health of the CPA industrydevelopment is very important. If in the event of a financial fraud case, the auditor didnot find a material misstatement, can according to the job and in after processing isnot reasonable to define the certified public accountants audit responsibility, then, thedevelopment of the whole accounting industry will be affected by the serious bad, inthe long run, may cause audit quality is generally low for a long time, the certifiedpublic accountants industry unhealthy competition even atrophy, social capitaloperation chaos, the final consequence is unimaginable. Therefore, reasonabledefinition of certified public accountants audit responsibility has very importantsignificance.Article first introduced the paper selected topic background and significance oftopics, through the research literature about the audit responsibility at home andabroad were introduced in phases, a summary of certified public accountants auditresponsibility define the theoretical basis of knowledge, including the auditresponsibility of the definition and relationship of professional responsibility and legalresponsibility, as well as the audit responsibility and accountability definitions andtheir dialectical relationship. And then to the certified public accountants auditresponsibility define the specific principles, basis and method for analyzing step bystep. Combining the kelon electrical case, deloitte touche tohmatsu certified publicaccountants audit failure, using the audit responsibility define the principle andmethods for concrete analysis, summarized our country certified public accountants audit responsibility define the deficiencies and defects. Finally puts forward somefeasible Suggestions.This paper mainly uses the literature analysis, case analysis and normativeanalysis and other analysis methods, to discover problems, put forward the question,discusses the train of thought to solve the problem, theory combined with practice, inorder to solve the problem of Chinese certified public accountants audit responsibilitydefinition is difficult, for the purpose of many innovative ideas.