审计市场秩序缺乏有效规制不仅影响市场的效益与审计的质量,甚至还可能会影响我国审计这个行业的国际竞争力。本文首先分析了转型时期我国审计市场存在的缺陷及问题,然后,有针对性的提出了解决方案,笔者希望本文对改善我国审计市场的规范缺陷、完善我国审计市场的法律法规制度、提高审计行业的效率与市场质量、对于提高审计行业的国际化水平以及规范审计市场良好秩序提供一定的价值依据。 The lack of effective regulation of the audit market order not only affects the efficiency of the market and the quality of auditing, but may even affect our country’s auditing of the international competitiveness of the industry. This article first analyzes the shortcomings and problems in the audit market during the transitional period in our country. Then, it puts forward the solution to the problems. At the same time, I hope that this article will improve the auditing market in our country, improve the auditing market laws and regulations, Efficiency and market quality, to provide a certain value basis for improving the internationalization of audit industry and regulating the good order of audit market.