独立审计市场的需求状况直接影响到审计质量的高低,本文对我国目前审计市场状况进行了分析。结果表明,我国审计市场有效需求不足,这是导致审计独立性丧失,审计失误频发的重要原因。基于此,提出了通过改善审计市场需求状况来保障审计独立性的建议,以期为审计质量的提高提供参考。 The demand of the independent audit market has a direct impact on the quality of the audit. This article analyzes the current audit market in China. The results show that there is not enough effective demand in the audit market in our country, which is the important reason that leads to the loss of audit independence and frequent audit mistakes. Based on this, we put forward some suggestions to improve the auditing independence by improving the demand situation in the auditing market so as to provide a reference for the improvement of auditing quality.