Progress has been made in audit by XJTU School of Management, Doctor Li Liuchuang, Doctor Qi Baolei and Professor Tian Gaoliang , the Accounting Faculty of School of Management collaborated with Professor Zhang Guochang, Hong Kong University of Science and Technology, made a study on the significance and audit quality for Signature of Certified Public Accountants when taking an audit. The results are published on The Accounting Review.