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1、外文翻译原文LegalResponsibilityofCPAStudyPosted:2010-9-2316:46:00GeoffreyT.Chalmershttp://eng.hi138.com[Abstract]Liabilityoncertifiedpublicaccountants,theaudithasalwaysbeenthefocusofthestudycountries,itisnotonlyrelatedtothevitalinterestsofeachoftheauditorsandtheCPAprofession'ssurvivalanddevelopment
2、,willalsoaffecttheSocialandEconomicorder.ThisarticlefromtheCPAthecontentandtypeoflegalresponsibilityandthecauseswereanalyzed,andthelegalliabilitysystemofCPAproblems,andthensuggestedasolutionofCPAliabilityissues.[Keywords:]CPAImprovementoflegalliabilityUnitedStates,Enron,China"Guangxia","Zheng
3、baiwen"incidentshockedthewholeseriesoftheCPAprofessionandtheworldaftertheincident,sothatpeopleontheauthenticityandvalidityofaccountinghadamoreprofoundconcern,givingrisetothequalityofthepublicontheAuditingfairofreasonabledoubt,theCPAhasbecomeamuchlegalliabilityissuesofconcerntothewholesociety.
4、Todevelopthelegalresponsibilityofpracticingcertifiedpublicaccountantcertifiedpublicaccountantinordertoplayinthesocio-economicactivitiesintheforensicroleCertifiedPublicAccountantsCodeofProfessionalConductserious.First,thelegalresponsibilityofCertifiedPublicAccountantsandtherelevantprovisionsof
5、themeaningCPA'slegalliabilityistheCertifiedPublicAccountantinthecourseofbusinesscontractorsfailedtofulfilltermsofthecontract,orfailuretomaintaindueprofessionalcare,orisdeliberatelynotmakefulldisclosure,issuefalsereports,leadingtolossofusersofauditreports,inaccordancewithrelevantlawsandregulat
6、ions,orCPAaccountingfirm'sresponsibility.Accordingto《CertifiedPublicAccountantsLaw》providesanabsoluteguaranteeisrequiredbycertifiedpublicaccountantsauditthecontentofthereportreflectstheactualsituationoftheauditedunitsconsistent,ifnotconsistent,thentheCPAwillbeexposedtolegalliability.Andreason
7、ableassurancethataslongasthepracticeofcertifiedpublicaccountantsethicsinstrictcompliancewiththerequirementsandrelatedstandards,eveniftheissuereflectsthecontentsoftheauditreportisinconsistentwiththeactualsituation,theregisteredAccountantsdonot