The functions of auditing are

The functions of auditing are inherent in the audit itself. In our country generally believe that the audit has the following functions:

(a) economic supervision function. Economic supervision is the basic function of the audit, which mainly refers to the review of the unit's economic activities in line with national laws, regulations and the unit's rules and regulations; urge the economic responsibility to faithfully fulfill their economic responsibilities, expose their discipline, violations and losses and wasteful behavior.

(ii) economic forensic function. Audit of the economic forensic function, refers to audit institutions and auditors of the audited unit and other economic information to check and verify to determine whether the financial position and operating results are true, fair, legal and compliant, and issue written certificates.

(3) economic evaluation function. It refers to the auditing institutions and auditors to review the economic information and economic activities of the audited unit, and based on certain criteria to analyze and judge the facts identified, affirm the achievements, point out the problems, summarize the experience, and seek to improve management, efficiency and effectiveness of the way.