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The case of Southern Securities has been past for over ten years, Analysis of the case of the Southern Securities was always focused on the impairment provision and related issues. However, few people studied about how to deal with the auditing consequence of the case, because eight major shareholders used different proportions of impairment provision, while CPAs agreed with every shareholder’s accounting treatment. This paper analyzes the case of Southern Securities from the perspective of audit. To get further discussion, we will seek why CPA adopted different standards of professional judgment on the same event, and analysis about countermeasures so as to provide reference for the future study of CPA’s professional judgment.

Past and Present: A Reflection of Professional Judgment of CPA - A Case Study of "Southern Securities"