Security Audit Market Supervision Research

The securities market's positive development requests the listed company disclose the reality and equity accounting information. During the announcement of Listed company's financial statements, Independent audit plays a important role. Enhance its supervision to have become all countries to manage the listed company the core of the deceitful accountancy information. How to suppress the deceitful accountancy information born from the head, and how to guarantee the serve quantity of independent audit, and this need breaking old framework which traditional research acts independent audit supervision as the core. From the main body of securities auditing market — CPA' S and the object of securities auditing market — listed company relate to the suppliment and demand , behavior, market circulating and controlling mechanism and so on, Proceeding deeply into research, Set up the total research framework of securities auditing market governance.This article takes the securities auditing market and its supervision problem as the research object, Focus on the field how to design the governance system of securities auditing market and how to evaluate its supervision efficiency. At the same time,The article brings up a new way how to enhance the supervision effect of securities auditing market governance.First, Through analizing the two markets--the securities marketand the securities audit markets interaction, from the economics foundation to the audit markets supervision, the frame factors of the market, The independent audit patterns of the listed companies and the relationship of the CPAs in the listed companies and the scientific meanings of supervision, The article made a further research. Second, compared with the supervision patterns of the securities audit marketand latest development in America, Japan, France, The article analized the supervision in the developed countries and also put forward some suggestion and enlightenment. Then, after making analysis of the present situation and some problem existing, in our country, The author formed audit market supervision framework and discussed the operation of framework. Finally ,The article made a further research about the evaluation system of the efficiency in the securities audit supervision and the direction of the evaluating result of dynamic adjustment about the supervision system.