With the development of economic globalization, how to effectively supervise auditing and improve the quality of accounting information is particularly important and urgent. This paper takes the Sino-US audit supervision cooperation under the crisis of Chinese stocks as an opportunity to compare the implementation practice of the audit supervision models in China and the United States from the perspective of government supervision, industry self-discipline and the unique independent supervision model of the United States, and analyzes the legal guarantee and overall supervision model. Through comparison, this paper finds that the audit supervision models in China and the United States have their own characteristics. China's audit supervision model has advantages in playing the role of government supervision, but there are problems in legal protection and departmental cooperation. At the same time, the industry self-regulatory models in China and the United States have not been fully paid attention to. In the future, it can be further improved in the areas of improving regulatory laws and regulations, deepening the cooperation mechanism with judicial organs, and strengthening industry self-regulation.

Dong Yijun, Jiao Mingjia. A Comparative Analysis of Audit Supervision Models between China and the United States. International Journal of Frontiers in Sociology (2025), Vol. 7, Issue 2: 1-7. https://doi.org/10.25236/IJFS.2025.070201.

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