The Research of the Legal Status of Independent Auditing Standards;

It is clearly formulated in“People’s Republic of China Law on Certified Public Accountants”,“PRC Securities Law”,“PRC Company Law”,“Independent Auditing Standards”and a series of judicial interpretation.

Consider: Auditor s Report About Independent Auditing Standard;

The professional competence of certified public accountants is essential in auditing practice, and the key to improving their competence is to correctly understand and apply independent auditing standards; only by doing so can their competence be continuously increased and auditing quality guaranteed.

"Independent Auditing Criterion for Chinese Registered Accountant" is a principle for the audition wouk of Chinese registered accountant.

Talk about Improve Quality of Independent Audit of Registered Accountant;

The evaluation of significant error risk for independent audits in the informationization environment;

The Research on Independent Audits Entry Regulation and Its System Improvement;

The thesis concentrates of discussing the solution to the defects in current regulations on CPA law liability;and probes into how to evade the law liability of independent auditing.

In the process of independent auditing a certified public accountant should bear an independent liability based on the trust benefit.

At present,main problems in Chinese independent auditing are as follows: lack of auditing law liabilities institution,losing of auditing professional ethics,insufficiency in the auditing sense of risk and efficiency losing of auditing supervision mechanism.