This study examines private auditorâ€™s professional responsibilities and legal liability in therncontext of Ethiopia. The study used descriptive research design and mixed research approach.rnFurthermore, the study adopts cluster and purposive sampling techniques to collect a data fromrntarget population of the study; the target population of the study was classified in to five clustersrnbased on their business type. More specifically, the data were collected from the primary andrnsecondary source. To achieve the objective of the study, the data were collected throughrnquestionnaire and interview; the questionnaire was prepared with close-ended and open-endedrnquestions and distributed to 72 professionals from different organizations and audit firms.rnInterview was made with 6 officials those are combined from Ethiopian accounting and auditingrnboard and as well as Ethiopian revenue and customs authority. The data collected was analyzedrnthrough descriptive statements, graphs and figures. The finding of the study reveals that;rnabsence of well-organized professional bodies, selection of auditors based on family or friendsrnrelationship, dependence of auditors on their clientâ€™s for financial and other interest, forwardingrnof an opinion based on the demand of their clients, and irregularity of laws and regulations arerncauses auditors not to properly exercise professional and legal responsibilities in Ethiopia. Thisrnstudy recommends concerned bodies to formulate strong professional association of auditors tornfollow up the activity of private auditors.