Independent Audit Of The Chinese Securities Market Environment - Independent Audit Environment In The Case Of Specific Analysis

In recent years,accounting making-up events of several listed companies have been revealed,as a result, independent audit has been suspected by investors and the reputation of certified public accountants suffered a disastrous decline.This dissertation tries to research into the theory of audit from a new point of view ?audit environment. In my opinion, audit environment, which is composed of complex elements, is the environment from which the audit activity is produced and where the audit activity exists and develops. Audit environment, the object condition in the special phrase of audit process, is located at a comparative higher position in the theory structure of audit, by which the experiment of audit and the quality of the disclosure of accountant information can be influenced.This dissertation pierces deeply into the independent audit environment of the security market of China. It points out that the current audit environment has some defects existing at the social culture, supervising system, supervising policy, corporation governance and market environment. Bases on the precious opinion, the specific audit environment of AA company , which went on the market at Shen Zhen Security Exchange, is further analyzed. In the following, it is elaborated that the specific audit environment can influence the independent audit from several aspects and some proposal on how to eliminate the defects existing in the audit environment of the security market of our country has been given at last.