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???????????????h??D1?b???????r???%???????????????????J???????????H?? ?????n?r???????D?????????:?????????????I??D1?b?????D???????I???J???? ?????s?S?1???????6?????????????%?JD1 ???T?e?3???%?a??????????????FSI?)?????????b???s?????J???)???s?? ?????g?F?????????J???:???????????)?h???o???????????????5?T?????7???? ?????????s?S?1???????????????.?????J?T?J?A???s?????????%?J???J???F???????????:?????????????o?u????????D1?????e?3?? ???????A?a?????6?S?1?????????????J?????)???u???????s?J???a????????D1 ???2???y?r ?O1?WRonenJoshua,(4PostEnronReform:FinancialStatementInsurance,andGAAPRe-visited.(8StanfordJournalofLaw,Businessand Finance,2002. ?O2?WRonenJoshuaandCherny,Julius,(4CanInsuranceSolvetheAuditingDilemma?(8NationalUnderwriter,2003. ?O3?WRonenJoshuaandCherny,Julius,(4APrognosisforRestructuringtheMarketforAuditServices.(8TheCPAJournal,NewYork:2003. ?O4?WCunningham,LawrenceA.,(4ChoosingGatekeepers:TheFinancialStatementInsu ranceAlternativetoAuditorLiability.(8Boston CollegeLawSchoolResearchPaper,2004. ?O5?WLee,Susan,(4TheDismalScience:AMarketRemedyForOurNastyAccountingVirus.(8WallStreetJournal,NewYork,2002. ?O6?W?(??D,???????rDS???:???????????T???C???????????????F???GDI?JDS????????DI2005???B3?-D1 ?O7?W????D,?t?u??D,?,???M?rDS?????a???????????G????????????(e(e(e??????????????DI?JDS?S???r??DI2003???B11?-D1 ?O8?W???G?sD,???????rDS?b???????????????)?h???8?2(e(e???????p???n???????.?T??????DI?JDS?:???????e??DI2005???B7?-D1 RevisionbasedonRonen(msFSIModel SongHua ?%AccountingSchool,SouthWesternUniversityofFinanceandEconomics,Chengdu?JSichuan610074?F Abstract:Becauseofthekeyofthelistedcompanies(mfinancialsheetsreportauditing-theindependentcharacterofauditingisseriously affected,thedifferencebetweentheinitialmindandthefactgetslarger.TheauthorimprovesandrevisestheFSImodelintegratingwithChinese specificcircumstances. Keywords:FinancialstatementimsuranceIndependenceofauditingBiddingsystem ?%?c?????????F ?????r????????FSI?)???????? 80