Since the 1atter half of 2001, a series of governance policies and measures on CPA audit have been put into effect, which make the audit environment in the capital market become stern and strict.

• 2001年下半年以来陆续出台的一系列关于独立审计的管制政策和监管措施使此后证券审计市场的监管环境明显趋严,但是恶性的财务舞弊与审计失败事件仍时有发生。