Abstract: The existing issues such as multi- clientage and deficiency, in adequencies of each clientage in audit remain an important cause of non - regulated market for listed companies.

• 摘 要: 审计活动存在的多种委托关系及各个委托环节有效约束与控制的不足与缺乏，是目前我国上市公司审计市场不规范的一个重要原因。