Abstract: Whether Legal system can improve auditors’ independence is a great concern of the development of capital market and the protection of ivestors’ interest.The paper reseaches the relationship between legal system and auitors’ indepence,based on the China’s unbalanced legal environment and accounting firms structure transformation that initiating in 2010 and applying the data of 2010 to 2012 that the accounting firms have transformed their structure.The results show that the enhancement of legal liability that induced by the accounting firms organization transformation can promote the improvement of audiotors’ indenpence,and the legal environment will influence the auditors’ behavior,it means,in the better legal environment district,the enhancement of legal liability can promote more improvement of audiotors’ indenpence.

Key words: accounting firms&rsquo, structure transformation