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Independent Audit of Civil

Author: ZhaoLiPing
Tutor: SunKun
School: Dongbei University of Finance
Course: Accounting
Keywords: CPA Civil liability Professional liability insurance Audit
CLC: D923
Type: Master's thesis
Year: 2005
Downloads: 205
Quote: 1
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Abstract


With the exposure of a series of accounting fraud case, the public increasingly concerned about accounting integrity issues, condemning authorities fraudulently, corruptly, while the public began to point the finger on the audit of the financial statements certified public accountant, who accused the accounting CPA audit report did not discharge their obligations, not found in corporate accounting statements for errors and fraud. In the context of this environment, the accounting firm regarding quality control issues are also a growing concern, many scholars have begun from the accounting firm's quality control aspects for related issues. However, in the direction of research, most scholars are more focused on controllable factors from the accounting firm to undertake studies, whereas in uncontrollable factors, but few people interested. However, careful observation of the practice of accounting firms, we find that, in the CPA profession, there is a bad money drives out good money for the strange phenomenon, namely strict accordance with the Independent Auditing Standards difficult to get firm practice audit services, and regulatory authorities in favor of compromise, but there is always a large accounting firm's audit engagements. The reason, I believe that the impact of independent internal and external audit quality is equally important, both can be neglected, if only to pay attention to internal management, the external design of the system would be unreasonable distortions CPA professional conduct. This article is from the influence of external accounting firm started by a large number of data analysis, comparison, from the perspective of New Institutional Economics Civil independent audit conducted research, and strive summarized on the basis of previous experience of independent audit Civil research breakthrough. Article consists of three parts: The first part of the concept of civil liability for an independent audit and Elements for a brief introduction, and expounded in the protection of civil CPA accounting information quality, an important role in terms of investor protection. The second part of the system through the analysis of the status of civil liability, that the stage of China's civil liability system defects, on the basis of the above analysis, the author and from the external system, analyzes the impact at this stage to play the role of the civil liability regime Other factors, such as the organization of Certified Public Accountants, CPA professional liability insurance. The third part of the second part of the analysis conclusion, based on an independent audit proposed to improve our system of civil liability of specific measures: the first should improve China's independent audit civil liability regime; secondly,

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