审计诚信是资本市场的永恒主题,是维护公众投资者利益信心、关乎资本市场可持续发展的生命线,是资本市场发展的基石。而当前我国审计人员专业素质参差不齐、法制法规不够健全、执法不严、贪污成风等因素造成中国目前资本市场审计诚信机制的缺失,因此有必要对症下药,纠错改正,让关乎民生的资本市场能健康长期的发展。 Auditing integrity is the eternal theme of the capital market. It is the lifeline of safeguarding the confidence of public investors and the sustainable development of the capital market. It is the cornerstone of the development of the capital market. At present, the professional quality of auditors in our country is different, the laws and regulations are not perfect, the law enforcement is not strict and corruption is the main reason that leads to the lack of audit integrity mechanism in China’s capital market. Therefore, it is necessary to remedy the problem and correct the mistakes so that the capital market Healthy and long-term development.