The Independence Of The Audit Market Research

As a information product, Independent audit is a result of development of market. As a kind of action of market, it is one of the efficient mechanisms to allocate resources in the capital market. Independence determines the survival and development of independent audit, and independence is one of decisive factors to restrict the value of independent audit. Yet, independent is a result of a series of system . In this paper, through analyze supply subject, demand subject and supervisor subject of independent audit in independent audit market of our nation, I try to search for factors of impair the audit independence, and to put forward suggestion to settle low audit independence.