Therefore,the second examining manuscript by executive editors can help authors to improve the quality of their articles so that the aim of promotion of whole quality of university academic journals can be achieved.

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.