This paper suggests a new way to appraise audit quality of CPA firms by dividing it into four levels according to relevant levels of audit goals.

This paper begins from the origin of audit goal and its development,and then illustrates in detail the origin and development of the Chinese and Western audit.

Internal control is one of the most important factors that influence the establishment of audit goal; the theory of it has been promoting the development and reformation of audit goal.

And from the general theory of audit, it pointed that there were several kinds of audit mistakes for confirming and expressing the audit objective in present effectiveness audit business.

This paper studies and analyses the audit objectives of government budget implementation auditing based on the practice situation of budget implementation auditing by Chinese government auditors in recent years.

This paper analyses the reason why auditing quality is down and sets forth how to improve it from auditing objective, quality control and professional ethics etc, which make CPA adapt to the development of China, especially after China have been a member of WTO.

Under the auditing objective orientation, the auditing theoretical system in different expression forms (the auditing theoretical system in terms of auditing objects, auditing theoretical system in terms of auditing functions and the uniform auditing theoretical system) has its objectivity.

The characteristics of the auditing object are different in different periods and different environment.

in the United states, the author proceed from the development of audit aim, probe deeply into some important items of independent audit under the conditions of new economy.