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.

The research result shows that the existence of information asymmetry of share holders promotes the development of independent audit system and audit profession.

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.