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 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.