Folk Aulit Professional environment determines whether aueit quality is excellent or not, however au- dit quality is the lifeline for Fold Audit to exist and divectly concerns with foe success or failure of Folk Audit.

• 民间审计执业环境决定着审计质量的优劣，而审计质量是民间审计赖以生存的生命线，直接关系到民间审计的兴衰成败。