Also, put forward some innovative ideas based on the current theory such as independent internal audit system and the information publish of country-owned company.

The research result shows that the existence of information asymmetry of share holders promotes the development of independent audit system and audit profession.

In our country,the constuction of judge professionalism has three flaws: idea lack of outstanding person,lack of institutional independence,and lack of legal methodology.

Talk about Improve Quality of Independent Audit of Registered Accountant;

The evaluation of significant error risk for independent audits in the informationization environment;

The Research on Independent Audits Entry Regulation and Its System Improvement;

The thesis concentrates of discussing the solution to the defects in current regulations on CPA law liability;and probes into how to evade the law liability of independent auditing.

In the process of independent auditing a certified public accountant should bear an independent liability based on the trust benefit.

At present,main problems in Chinese independent auditing are as follows: lack of auditing law liabilities institution,losing of auditing professional ethics,insufficiency in the auditing sense of risk and efficiency losing of auditing supervision mechanism.