一、我国市场竞争对审计市场的影响审计是在财产所有权与经营权相分离时形成受托经济责任关系的前提下产生的,审计关系源于公司的委托代理关系。审计服务的本质是所有者和债权人为了减少经理人的代理成本所付出的一种监督成本。由于审计服务的特殊性,审计服务具有不同于一般商 First, the impact of China’s market competition on the audit market Audit is the premise of the formation of a fiduciary economic responsibility relationship when property ownership and management rights are separated, the audit relationship stems from the company’s principal-agent relationship. The nature of audit services is a supervisory cost that owners and creditors pay to reduce their agency costs. Due to the particularity of audit service, audit service has different from general business