Auditing
1, the initial form of audit is the audit of the guanting.
2, the most essential characteristic of audit is
3, clear the establishment of audit institutions in China, the
time to resume audit work is January 4, 1982.
4, audit independence means: audit institutions and auditors
in the audit process from beginning to end without external or
internal factors of influence and interference.
5, the prerequisite for the audit is the separation of private
ownership from property owners and property managers.
6, the audit functions are: economic supervision, economic
evaluation, economic verification.
7, what are the independent features of audit: organizational
independence, economic independence, and work independence?.
8, audit function: restriction function, promotion function,
proof function.
9, the meaning of audit: audit by full-time independent
organizations and professionals entrusted, to the auditee' s
economic activity as the object, audit inspection, collection
of evidence, to determine the actual situation, the control
laws and a certain standard, with relevant data to determine
the auditee' s economic activities and reflect the economic the
activities of the authenticity, legitimacy, effectiveness of