What are the characteristics of auditing?

Its characteristics can be summarized as follows:

1. The goal of audit control is compliance and efficiency. Through audit control, the business activities included in the audit control scope in the organization can improve the compliance level and efficiency.

2. The content of audit control is the business activities of the organization, not just financial activities; As long as these activities use the resources of the organization, not just funds and assets.

3. The way of audit control is procedural, including beforehand and afterwards; Not just a result, after the event.

4. The scope of audit control is not only the result of business activities, but also the result mechanism.

5. The essence of audit control is key control, not comprehensive control. The scope of audit control includes major projects, large sums of money, important assets and resources of the organization. Audit control follows the principle of importance.

Audit is an independent economic supervision activity authorized or entrusted by the state to examine and supervise the authenticity, correctness, compliance, legality and efficiency of the audited entity's finance, financial revenue and expenditure, business management activities and related materials, evaluate economic responsibility and verify economic business in accordance with national laws and regulations, auditing standards and accounting theory, so as to maintain financial discipline, improve business management and improve economic efficiency.

Extended data:

The meaning of audit:

One is that auditing is an activity of economic supervision, and economic supervision is the basic function of auditing;

Secondly, audit has independence, which is the most essential feature of audit supervision and the key to distinguish it from other economic supervision. Compared with economic management activities, non-economic supervision activities and other professional economic supervision activities, audit mainly has the following basic characteristics.

References:

Baidu encyclopedia-audit