China national audit is committing to pay equal attention to performance audit while giving priority to reality and compliance audit.

Study on the financial report corrupt practices and audit plot;

The reasons for audit plot and the construction of its prevention system;

On Preventing the Auditing Collusion by Rewarding the Auditor;

Game equilibrium analysis framework for auditing collusion;

Research on the Control Mechanism of CPA s Auditing Collusion;

In a market without credit, more audit collusion will happen; but in a market with credit, collusion will be checked through AM.

This paper is going to research how to govern the audit collusion problem in the securities market from the perspective of audit consignment mode.

Audit Collusion is defined as that the CPA who loss their independence take the initiative to meet the entities\' needs, providing false identification or false statements about the financial statements.

From this,the paper forecasts the developmental trend of internal audit in universities from four aspects: the diversification of audit developmental need;the development of audit function toward the function of immune system;the development of audit content toward the comprehensive audit and the development of audit technique toward the computer-aid audit.

To solve such problems,this paper proposes a comprehensive audit model which includes project construction audit sub-system and engineering performance audit sub-system.