Traditional Culture Encyclopedia - Traditional virtues - Characteristics of auditing
Characteristics of auditing
The characteristics of auditing include independence, authority and impartiality.
Independence
Audit is an economic supervision activity with independence. Independence is the soul of the audit, is the cornerstone of the formation of audit value, refers to the audit organization and personnel can exclude interference, personal interests, impartial implementation of supervision and forensics, and objectively and impartially issued audit reports.
2. Authority
The authority of the audit, is to ensure the effective exercise of the audit of the necessary conditions. National laws on the implementation of the audit system, the establishment of audit institutions and the status and powers of audit institutions are clearly defined, so that the audit has the authority of the law, legally endowed with the audit of the superlative status and supervision, evaluation, and forensic functions.
3. Impartiality
Closely related to the authority is the impartiality of the audit. In a sense, there is no impartiality, there is no authority. The impartiality of the audit reflects the basic requirements of the audit. Auditors should stand in the position of the third party, factual examination, make without any bias, in line with the objective reality of the judgment, and make a fair evaluation and fair treatment, in order to correctly determine or lift the economic responsibility of the audited.
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