| Audit is more required as the Chinese market economy system established and improvement, the development of reform to State-owned enterprise and securities market by booming. Audit is very useful in macro-control policies, maintaining the healthy and orderly capital markets, and the protection of interests of investors. However, because of vntreasonable structure of the listed companies, imperfect system of the law in our country leading to the fraud in listed companies often happens, more and more certified public accountants suffered by independence and quality of audit. What is the equity structure feature of listed companies, how to formative the mechanism, how the independence and results of audit institutions influence the selection strategy in the manner and impact, These studies are on the CPA to improve audit quality and improve the governance structure of listed companies in China have important theoretical and practical significance.This paper defines the corporate governance structure and the qualitative of audit, choose the stock rights structure, feature of board of directors, feature of board of supervisors as the characteristic variable of governance structure, and choose listed companies in Shanghai as sample in 2007 to 2009, we discussed the governance structure and quality of audit by building regression model after screening and disposing to the samples. Research results shows corporate governance structure affect the quality of audit obviously. Specifically, the proportion of the largest shareholder, the state shares, outstanding shares, the board level of diligence and corporate governance characteristics of debt financing and other variables significantly affect the quality of auditing. However, this could not find the proportion of corporate shares, board size, proportion of independent directors, the chairman and general manager who is held by a corporate governance structure and other variables significantly affect the quality of auditing. |
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