Based on the analysis of the problems confronted by institutions of higher learning in authorizing,deciding,designingand inviting bids for capital construction projects,the author expounds the role of the preceding audit and,in combination withtheory,discusses the measures taken in the process of the preceding audit for the capital construction in institutions of higherlearning.

For the efficient spending of the educational funds,the auditorial departement within a higher educational institution will exercise pre-audit on all its economical activities.

Empirical study on the relationship between audit tenure and earnings management: evidence from A——share firms in Shanghai Stock Market;

An Empirical Test of the Relationship between Audit Tenure and Earnings Quality on China Security Market;

An Empirical Study on the Relationship of Audit Tenure and Audit Quality Base on the Size of the Audit Firms;

With the disclosure of several major financial reporting failures,the relationship between auditor tenure and auditor independence has been drawn more attention.

Especially, their 16 years’cooperation relation caused the profound ponder that whether auditor tenure would affect the auditing collusion.

With the successive exposure of financial scandals in America in the early of this century, people were led to pay common attention to the detrimental effect of longer auditor tenure on auditor independence or audit quality again, and at the same time auditor rotation also became the focus of the discussion as before.