China And The Auditing Behavior Optimization

Our stock market started at the end of 1980s in 20 century , and it has developed for more than ten years in China. In the short development course, the stock market and independent audit have made great advantage in China. In 2001, the ministry of audit selective examined 32 audit reports created by 16 audit firms with the qualification to audit the stock market companies, and found that 14 audit firms subscribed 23 audit reports badly inconsistent with the facts, which made 71.43 hundred million accounting fraud.Chinese stock supervising department issued a series of regulations which place restrictions on the profession of independent audit. And Chinese accounting scholars have contributed much to advance the independent audit. Under the government's punishment and accounting academe's endeavor, the accounting fraud of independent audit has been changed appearances. But the actuality is already not good. In 2004, the ministry of audit examined those audit reports created by 16 audit firms with the qualification to audit the stock market companies, and found that 14 audit firms subscribed 19 audit reports badly inconsistent with the facts.In the process of keeping away fraud accounting reports, independent audit acts a important role, as the last line of defence before the accounting reports released. Our accounting scholars don't stop the studying of independent audit, and acquired much academic progress and practical progress. The key of independent audit defence the accounting fraud is the quality of audit. And the audit behaviors decide the audit quality, which is reflected in the audit reports finally. So I try to study the independent audit from the aspect of independent audit behaviors.