Abstract: Using the neural network multilayer perceptron method,this paper studies the predictive ability of external auditing result for corporate governance based on the sample of list companies of A share stock market from the year of 2000 to 2007. The results show that the corporate governance can be used to predict the external auditing result. The proportion of circulate stock and the largest shareholders shares holdings are key factors,but shareholding proportion of state-owned of listed companies is less important. The corporate governance variables have more predicative ability for auditing option type and alternation,while are less predicative for auditing procedure.