Abstract: audit generation,existence and development can be immune to the audit environment.Based on the system analysis of internal audit environment and external environment factors,this paper discusses the effect that audit environment has on the audit practice from a different perspective.In order to establish a legislation-like audit mode,enhance audit independence,update audit ideas,have a scientific orientation of the audit objectives,perfect the construction of audit legal system,sufficiently bring the audit function into full play,continuously innovate audit technologies,improve audit quality and level,strengthen the construction of audit team,improve the comprehensive quality of audit team,careful advance the application and rectification of audit results and strengthen the audit efficiency,the paper suggests to optimize the audit environment,providing countermeasures for further audit practice.

Key words: audit environment, audit practice, effect, countermeasure