In illoderll market system, illdepelldent audit is one of the efYi-cient lllechallisllls to so1ve the problem of the imperfect infOrmation.On the hypothesis of rationa1ity of person, the CPAs have their ownbehavior objectives, which are Ilot always in harmolly with the ohjec-ti ve of indepefldellt audit. If we wil1 guide the CPAs' behaviors toreach to the expectatioll ol' public, we must understand how to rulethe CPAs' hehaviors. Ill this paper, I try to constitute a framework toanalysis the CPAs' behaviors, alld to understand the relationship ofthe CPAs' objectives of auditing hehaviors and the objective of iflde-pendellt audit. Fillally, l try to suggest how to rule the CPAs' behav-lOrS. |