This paper states the hierarchy of auditing behavior objectives of non-government audit institutions and proposes the measures to coordinate conflicts between the objectives so as to improve the mental factors influencing auditing behaviors.

Scientific ways of audit behavior are discussed from the following aspects: causes of producing audit behavior, psychological factors and the social factors influencing audit behavior, stimulation of the inner motivation, adapting to the environment of audit and developing audit behavior, strengthening audit values and professional values.

Therefore, in order to normalize auditing behavior, risk consciousness and social responsibility of CPAs should be strengthened and the conducting level of CPA profesion should be improved from the two aspects: conducting integrity and conducting techniques.

A network behavior monitoring system for the lack of common network behavior auditing system is proposed,which can audit the behavior of internal network users in bypass mode,and control the user access in the access layer based on the results of auditing.

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.