At present, the auditing methods proposed in China's auditing standards are as follows

At present, the commonly used audit methods in China include general methods and technical methods. The general method of audit is to divide the order of audit work and the scope or details of audit work.

The former, such as forward search method and reverse search method; The latter method is detailed investigation and sampling. The technical method of audit refers to the technical means used in collecting audit evidence. According to China's independent auditing standards, auditors can use audit methods such as inspection, supervision, observation, inquiry and confirmation, calculation and analytical review to obtain audit evidence.

Procedures for the formulation of internal auditing standards in China;

Length of the selected item. China institute of internal audit Standards Committee put forward an alternative scheme of internal auditing standards, which was approved by china institute of internal audit after consulting experts and soliciting opinions from relevant parties.

2. Draft the first draft. According to the determined project, china institute of internal audit Standards Committee conducts investigation and studies, and drafts the first draft. China Institute of Internal Audit consulted experts and relevant parties, and submitted the draft for comments after being revised by the Standards Committee of China Institute of Internal Audit.

3. Ask for advice. China Institute of Internal Audit issued a draft for comments, soliciting opinions from all sides.

4. Modify the final version. China institute of internal audit Standards Committee revised the draft for comments according to the opinions of all parties, and china institute of internal audit finalized it after consulting experts and relevant parties.