| Summary: | 碩士 === 國立高雄應用科技大學 === 會計系 === 102 === Abstract
The purpose of this study in Chinese and English reference with qualitive research is to exploreCPA Audit Quality And LegalLiability.Influential factor often for (1)Audit size,(2)CPA gender and year of experience, (3)Audit fees,(4)CPA rotation,(5)Client importance,(6)Nonaudit services,(7)Audit industry specialization quality.
The importance problem study of CPA Legal Liability are all nations accounting expert and experiences,because not only influence relation between CPA survival and development but also all society economy order safety working.
CPA Legal Liability include disciplinary punishment, crime liability, civil liability and administrive liability. Crime liability and administrive liability have punishment. Civil liability has compensation effect.
Key words: CPA Audit Quality,Legal Liability, Audit Size, Audit Fees, Crime Liability, Administrive Liability.
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