Abstract: The following passage has precisely analyzed the game relationship in the auditing,which is involved in four aspects: the accounting firm,the management of entity,Independent director and the supervision of the authorities.Furthermore,it has also made an in-depth analysis on the choices of game tactics under the conditions of dissymmetrical information.And aim at the influence factor of the each parties' game put forward the strategy to improve independent auditing quality,which is very significant for the current listed companies to achieve the auditing administration!

Key words: listed companies, auditing game, detailed auditing, sample auditing