| Audit system is one of the most basic and important institutional arrangements in capital market.For a long time,accounting firms and certified public accountants,as gatekeepers,have been committed to ensuring the orderly operation of market economy and the security of national economy.As the capital market changes more and more,the key role of accounting firms and accountants is becoming more and more prominent.But in recent years,enterprise financial accounting information distortion,listed company financial forgery,audit failure and other phenomena occur from time to time.It is beneficial to the healthy development of the capital market and the transformation of China’s rapid economic development to high quality to strictly ban illegal audit activities and maintain "zero tolerance" for illegal and criminal audit activities in the capital market.This paper is divided into four parts,including a brief analysis of administrative and criminal liability and a key analysis of civil liability:The first part is the theoretical basis.This paper summarizes the basic theory of CPA and its audit legal liability,especially the connotation,basis,classification,development history and liability characteristics of CPA legal liability,so as to lay a theoretical foundation for the analysis of CPA audit legal liability.The second part analyzes the current situation of the audit legal liability of accountants in China.Make a brief analysis of the current situation of administrative and criminal liability,focusing on the civil liability of certified public accountants,through the analysis of the securities market audit field and specific punishment analysis of the current situation of certified public accountants audit legal liability.The third part,the legal liability of certified public accountants audit of the status quo analysis,found that China’s CPA audit legal liability shall be investigated for appeared,such as imbalance "applicable law","responsibility punishment imbalance",such problems as unclear scope of "third person",and the existing legal liability caused by legal and social reasons strength is insufficient,The conclusion that goes against the development of market economy.The fourth part,on the basis of the previous analysis,puts forward some suggestions for improvement.We should strengthen the use of legal weapons to regulate the audit legal liability of certified public accountants,and realize the three-dimensional accountability of administrative,civil and criminal trinity.At the end of the paper,the author responds to the article and puts forward the prospect of enhancing the audit legal responsibility of certified public accountants.. |
