The one remark that corporate accounting and the audit are developed by the development of the public sector accounting and the public audit has cracked in China. However, the 1980's, the reform
openness policy starts, and the audit of China has developed from an old public audit to a private audit of the present age corporate audit.
　The main discourse researches the audit system and the history of China from the time when the audit of China was generated until the present private audit certified public accountants audit
active time are researched.
　The audit of China with the comparison was evolution. I think that the step of international harmony doesn't stop here, and newer advancement continues though international harmony of
dependence was achieved in the absorption of the experience of some good audits of Europe and America, and the international harmony the payment of attention to the risk.