TY - JOUR AB - Believes that the rapid development of the market system in the People’s Republic of China should encourage Chinese certified public accountants (CPAs) to examine themselves and recognize the importance of exercising due professional care, in order to develop in an international and healthy manner. Because the time of reconstructing the CPAs system in China is short, most attention is paid to how the CPAs profession can develop rapidly and to general professional management. However, the lack of consciousness of what “due care” is and what comprises the legal standards of due care contributes to confusion about its role. Feels that in order to promote the consciousness of audit liability, the law needs perfecting, and technical standards, audit theory, and court procedures need improvement before resolution of the auditors’ liability issue can be achieved. VL - 12 IS - 4/5 SN - 0268-6902 DO - 10.1108/02686909710173911 UR - https://doi.org/10.1108/02686909710173911 AU - Zhengdan Xu AU - Rong Xie AU - Chunyuan Hu PY - 1997 Y1 - 1997/01/01 TI - Due professional care of certified public accountants in the People’s Republic of China T2 - Managerial Auditing Journal PB - MCB UP Ltd SP - 214 EP - 218 Y2 - 2024/03/28 ER -