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.

Study on the Audit Judgment Bias;