The opinion insisting on the necessary connection between legal person and independent liability is questioned when we examine the connotation and characteristics of the legal person.

By analyzing the specific concept and Chinese legislative drawbacks of legal person s independent liability, the author then points out that legal person s independent liability is quite different from its liability types, they both have no positive connections .

As a unique concept in civil law of China, the independent liability of juristic person is essentially a projection of stockholders’ limited liability in corporation law.

The responsibility of economic law is composed by the compete responsibility and the unique responsibility;it is a kind of independent responsibility but the comprehensive responsibility.

In This article author passes the discussion of this system of "director independent responsibility to the third person" correctly, have proved the theoretical foundation of this system in terms of jurisprudence, and has made a try on perfecting the responsibility system of the director of our country.

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.