The Integrity Of The Independent Audit Of China's Capital Market Operation System

On Jan 31st, 2004, ((The state council's opinions about promoting the reform and opening and steady-development of the Capital market)) prompted clearly to enhance legislative and honest construction, improve capital market monitoring level, develop the listed company and market median group which should be honest and responsible, normal operated and well controlled, enforce the market-focus rule and natural mechanism, enhance the management to accountant, accountant agency and other median organization, improve the working capability continuously. But recently the frequently exposure of frond made by listed company and auditors makes not only the decreasing of financial public reliability, but also the honesty crisis in independent auditing.So the study of auditing mechanism construction in Chinese capital market is necessary to the healthy development of the capital market and is very important to auditing mechanism innovation and improvement of audit theory.At first, the author analysis the international and domestic current status, explains the general theory from the occurrence and development to honesty of independent auditing. Then describes the cause and the foundation of the demanding to independent auditing. According to the statement has been mentioned, the author trys to build the frame work and operation rule of independent auditing honesty mechanism in Chinese capital market.At last, the author studies the running environment, safeguard measure and the effect evaluation of the independent auditing honesty system, then verifies the conclusion through same cases.