Audit Changes Of China's Capital Market Research

China's capital market has developed for 30 years,made farily development. The development of capital market impetus to the development of certified public accountants audit,certified public accountants audit development promotes the perfection of the capital market. At present,our country registered accountants audit in the system construction,law perfect aspects or moral restraint has made great progress,to promote accounting firm bigger and stronger play an important role. But at the same time,we should also see,China's development of capital market is still a "new and transition" market,capital market with those of the developed countries,compared to the audit mode and auditing standards and the industry regulator is an insufficiency. Such as audit mode not perfect and auditing standards is not perfect, auditors ethical quality is not high, the industry regulator is not standard, make capital markets such as financial fraud case emerge in endlessly, serious damage to the development of capital markets and investor interest.With the rapid development of economy,the increasingly complex business, multinational business increase,the urgent requirement of a large number of familiar with international registered public accounting and auditing standards audit and advisory services. Accounting firm to become bigger and stronger,in addition to expand market share,but also pay attention to improve the auditing quality,reduce frauds,therefore,the research on capital market change of certified public accountants audit to promote accounting firm bigger and stronger is of great realistic significance.This paper studies the basic ideas: first, institutional economics and property right economics theory analysis perspective respectively from Audit mode,The audit criteria,Industry regulator,Accounting Firm organizational Form of Reaearch the certified public accountants audit change analysis;Secondly,both at home and abroad by stages of certified public accountants audit describes characteristics,study each stage has what factors in promoting the development of capital market,again,audit reviews China's capital market and process audit change background,respectively from the audit mode and auditing standards, trade supervision of certified public accountants audit change, the causes and consequences,finally,by listing in China's capital market auditing changes affect the push for China's capital market case,analyzes the status quo,audit and puts forward the corresponding policies and Suggestions,promote the development of registered teacher industry and accountants bigger and stronger.