Because of fault or cheat,certified public accountants show false audit reports and they should bear certain civil liability.

The article begins with the case of Daqing Lianyi Stocks,then analyses the inside story of the false audit report on the case presented by Haerbin Accounting Firm in 1997,and finally sums up,from this case,some constructive points concerning reducing audit risk.

The applicantion of the audit report in the cadre achievement record;

So it will be a new face for the audit report on annual financial statements.

The evaluation index system of audit quality comprises three evaluation indexes: the capacity of recognizing and evaluating the risk of material misstatement,the function of detecting earnings management and the audit report.

On improvement of standardized auditing report;

targeted on the auditing report for listed corporations in the Chinese economic ring, the paper makes a comparative study on the contents and form of auditing report in Mainland China, Hong Kong and Taiwan.

However,when the users employ the audit reports to evaluate financial situation,operating results,and cash flow of PLC,the risks will arise.

This essay covers the argumentational issue in writing audit reports that is easily ne-glected by the author.

Liability of audit in audit reporting has developed from scratch and from concrete to normative,then from normative to intensification.