What changes have taken place between modern audit and traditional audit?

The purpose of traditional audit is to find mistakes and prevent fraud, and to protect the safety and integrity of enterprise assets; The audit method is a detailed audit of accounting accounts, and the users of audit reports are mainly shareholders of enterprises.

The main purpose of modern audit is to express audit opinions on financial statements, determine the credibility of financial statements, and turn error detection and fraud prevention into secondary purposes; The audit method is sampling audit based on control test; The users of audit reports are extended to shareholders, creditors, securities trading institutions, taxation, finance and potential investors; Audit standards have been formulated, and the audit work tends to be standardized and standardized. Review is a new auditing concept.