The Thought on the Civil Liability Priority among the Law Liability System of CPA

The conception of administration liability priority and despising the civil liability is prevailed in judicial practice.In this paper,the causes of legal liability of CPA is simply analyzed,then we discuss the situation,existing question and the corresponding causes of civil legal liability of CPA.Then the local case and American case will be compared to disclose the realistic situation of legal liability in China.In last,some new ideas will be proposed to make the civil legal compensation system perfectly to be embodiment of civil liability priority so as to assure the civil right of audit information users.