As information asymmetry exists between the registered accountants and audited management units,in addition to bribery and other factors,which may lead to auditing responsibility and audit risk for registered accountants.

In recent years,"auditing windstorm" has brought an urgent problem of how to specify the boundary and standardize the CPA s auditing responsibility in our country.

This paper makes an 1n - depth study of the independence of audit from the angle of audit liability to better understand the relationship between audit liability and audit independence so as to grasp the essence of audit .

The paper analyses the reasons and countermeasures of confusing accounting liability and audit liability and brings forward feasibility countermeasures of defining accounting liability and audit liability scientifically.

The discussion on the audit responsibility of the registered accountant;

The Research on How to Divide Audit Responsibility of Our County;

We often mix up two concepts of audit responsibility and account responsibility.

This article reaches a conclusion that many of investors don t trust the accounting informations of Listed Company from author s investigating, and discusses how to enhance inveslor s trustness from strengthening accounting responsibilities, auditing responsibilities, and supervising responsibilities.