This article talks about the reform of our audit system and then brings out dual audit system.

Since September 2007,the double auditing policy for B-share listed Chinese companies is terminated.

The Research of Duplicate Auditing in Chinese B-Share Market;

On the reform of Chinese audit system from the perspective of independence;

It is the important improvement and progress of the audit system in the feudalistic society of our country.

This paper makes a research on the issues of government audit system choice with the application of theory and means of the New Institutional Economics.

Armed Police Force auditing is an important part of government auditing system,which plays a crucial role in supervising funds operation and regulating military and economic order.

This article elaborates the needs and the constraints that audit environment has influence on the integration of government audit resources,by analyzing the auditing system,legislation,funding,quality control,and many other constraints presenting the political and path-dependent features.

By introducing different models of auditing report in western countries,the article reveals the present situation of carrying out the system and some important problems,and gives some advice on how to improve the auditing system.

This paper maintains that externalization of internal audit should be the setting pattern of internal audit institution of proprietor and partnership system of privately-owned enterprises while dual audit institution should be the ideal pattern of internal audit institution of the corporate system of privately-owned enterprises.