Since September 2007,the double auditing policy for B-share listed Chinese companies is terminated.

This article talks about the reform of our audit system and then brings out dual audit system.

The Research of Duplicate Auditing in Chinese B-Share Market;

Thinking of current audit system of economic responsibility;

A Review of the audit system under the Nationalist Government(1945-1949);

Study on the Internal Audit System of the State-Owned Commercial Bank;

This article makes an analysis step by step on the flaws and weak points existing in current CPA profession and raises relevant countermeasures on improvement of current auditing system.

It is pointed out that the development of commissioned economic responsibility is the prime cause for the necessity of human resource audit, which is important in helping investors make correct decisions, form complete auditing system and establish a scientific mechanism in performance evaluation and encouragement.

This paper maintains that externalization of internal audit should be the setting pattern of internal audit institution of proprietor and partnership system of privately-owned enterprises while dual audit institution should be the ideal pattern of internal audit institution of the corporate system of privately-owned enterprises.