Through the research of the relationship between the culture of social audit and audit quality,ways would be found which can be used to instruct the actions of auditing offices,enhance the audit quality and reduce the audit risk,so that auditing offices practice audit operation in a more normative way,make the capital market more per.

The national and social auditing is not perfect in one way or another from the practice about their area of the auditing right,This passage will discuss how to adapt the relation between them and how to solve the problem in the auditing process.

At present, people from all walks of life in the world are paying special attention on the quality of social auditing, the loss of social auditing independence, auditing scandals and the crisis of CPA integrity.

Market opening of China social audit and the independence of auditor;

But there is no common understanding on the rural audit nature,which is different from the internal audit,government audit and social audit.

Based upon the assemble theory and logical reason of extenics,this paper analysis the con- flict between the social audit norm and enterprise operating-role completely,such as the contain ability in economic factors,extensive reform in social audit,the related net,divergent tree and the interaction con- version between the former two,and its self-contradict solution.

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.

This paper holds that one s aesthetic ability is not innate, but developed gradually in the process of aesthetic socialization.

Research on Causes of audit risk based on audit culture;

This paper makes analysis on the difference of the governmental audit culture in our country s administrative audit mode, and probes into the construction and the functional mechanism of the audit cultural conception with Chinese features.

This paper expounds the main contents of the construction of the audit culture, and points out the paths of constructing the modern audit culture, showing that the attention of the leaders is the precondition, the investigation is the foundation, the scientific design is the key, the right implementation is the focal point, and the style construction is the guarantee.