In order to understand the performance and problems of 2006 auditing standards, We have made an investigation with questionnaire for Big Four, the domestic accounting firms in Beijing and in Jilin. The results showed that the overall performance of the new standards is good. However, there are some problems that The CPA’s comprehension in the differences between audit services and other services, and in the essence of Risk-based audit model, there are some problems in operational aspects. In the future we should further improve the standards, strengthen training and increase the intensity of implementation of the standards.

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