Accession To The Wto Impact On China's National Audit Environment Analysis And Response Research

As the outcome of development of social economy and the link of democracy, nation audit will surely be affected by the changes of audit environment. The deep research into the influence of WTO to nation audit environment and the countermeasures is to properly grasp rules of WTO, to optimize nation audit environment, and to speed the internationalization of Chinese audit.The papers firstly expounded the significance of the research, the research actuality of inside and outside the nation and the total research route. The influence of WTO to nation audit environment was systematically dissected afterwards. Through the analyses of involvement, level and relativity of nation audit environment factors, the diagnose of nation audit actuality and the analyses of relativity of WTO rules and nation audit environment, the changes of nation audit environment were summarized. Based on that, international comparison research was carried out and several revelations which may be useful to our nation audit were concluded. Finally, the environment optimization countermeasure system of the nation audit was raised which would adapt to WTO rules.