The characteristics of audit include

Audit is characterized by independence, authority and impartiality, as follows:

1, independence is the essential feature of audit, and it is also a necessary condition to ensure the smooth progress of audit work. Independence is embodied in that auditors should not have any economic interests with the audited entity, nor should they participate in the management activities of the audited entity.

2. Authority is a necessary condition to ensure the effective exercise of audit right. The national laws of various countries clearly stipulate the implementation of audit system, the establishment of audit institutions and the status and power of audit institutions to ensure that auditors are protected by law when performing their duties according to law;

3. Fairness reflects the basic requirements of audit work. Auditors should stand on the position of a third party, conduct actual inspections and make impartial and objective judgments, so as to correctly determine or remove the economic responsibility of the audited person.