This paper first analyzes the significance of the supervision and management mechanism of independent auditing credit in institutional ethics,and related research field at home and abroad and then discusses its content and research measures,which lay a good foundation for further study.

From the perspective of preventing asymmetric information in auditing, this paper discusses related principles and methods, and on this basis, establishes a set of effective mechanisms, which will help eliminate bad social tendencies in auditing and accomplish bona fide auditing.

Research on Integrity and Credit-Worthiness of Certified Public Accountants;

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.