证券审计市场是以审计服务(产品)为交易对象，有证券审计资格的会计师事务所和上市公司为审计服务的供求双方所构成的交易市场。证券审计市场的有效运行取决于上市公司治理结构的自我保障程度，会计师事务所审计质量的高低以及政府监管当局的理性程度。
第三章详细分析了现阶段我国证券审计市场缺乏高质量审计服务的原因。
Chapter 3 gives detailed reasons to China's securities market that lacks high-quality audit services in present stage.
显然，对我国证券审计市场相关的审计质量的需求和供给等问题的分析也应当以此为出发点。
Obviously, when analyzing the demand and supply issues of audit quality relating to security auditing market in China, we should take the former background as starting point.
伴随着我国证券市场的成长，上市公司虚假财务报告事件以及会计师事务所审计失败的案例不断发生。
With the development of security market of our country, the events of fraudulent financial statements of listed companies and the cases of audit failure of auditors' firms emerge in an endless stream.
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