Based on the analysis of the auditing relationship, this paper researches the design of the excitation mechanism in the audit by using the principal-agent theory, and provides the theoretical foundation for perfecting the audit excitation mechanism and promoting the auditors to improve the auditing quality.

This paper analyzes the audit relationship and the basic reason of the low audit quality is the imperfection of the real audit client.

This paper analyses the common audit relationship and the government audit relationship in China,and concludes that:the nature of audit is different from that of government audit; the nature of audit is economic authentication,while the nature of government audit is economic supervision.

This paper puts forward a viewpoint on auditing assumptions including auditing process view,auditing system view,auditing society view,auditing relationship view,which are based on the summary and analysis of kinds of domestic and oversea auditing assumptions.

The lack of scientific support of auditing commission for commercial financial institutions gives rise to the deviation of auditing from its original goal.