随着跨国上市融资方式的迅速发展，如何实现有效的审计监管以确保资本市场的效率成为各国监管机构必须面对的重大挑战。本文结合跨国审计监管的现状，对印度 “萨蒂扬事件”和 “中概股风波”进行分析，指出现阶段跨国审计监管的不足，并有针对性地提出改进意见，为完善我国跨国审计监管提供借鉴。

With the rapid development of transactional financing，it is a grand challenge to all the regulators around the world to make effective audit supervision which ensures the efficiency of capital market. Against this background，this dissertation introduced the current situation of transnational audit supervision system. Based on this，we did analysis on the Satyam events and the Chinese companies in the U. S. storm both of which exposed the shortcomings of current audit supervision system. In view of this，we made suggestions which also do help to the development of transnational audit supervision system in our nation.