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.

The implementation of judicial independence is not only described in the constitution but also is connected with many complex social issues.

International standards of judicial independence require that courts and judges should not be interfered while carrying out their judicial functions, and no one should be permitted to interfere with courts or judges other than to support them to adjudicate independently.

In order to realize the judicial independence,court independence must be ensured outside,and inside judge s independence also must be ensuerd,so laws could be implied independendly and correctly.