我国独立审计监管模式选择

影响独立审计监管模式选择的因素有很多，但决定性的是独立审计供求的经济因素。社会对独立审计强烈的自愿需求会促使独立审计职业努力提高执业水平和独立性，不断提高有效供给水平，这是选择民间监管模式的必要条件。我国现阶段资本市场和上市公司对独立审计没有强烈的自愿需求，没有政府监管就难以保证高水平供给，准政府监管模式是一个理性选择。

China's Independent Audit Control Pattern

There are many factors that will affect the choice of the independent audit control patterns, while the decisive one is the supply and demand factor. The strong demand for independent audit service will urge the auditors to improve their competence and independence, which is necessary for non-government control. While the public listed companies in current Chinas stock market has no such willing for independent audit, the quasi-government control might be a rational choice.