Ding Li-hong
Abstract
Audit environment refers to the comprehension of various elements which are affecting audit and con- stantly developing. As the activities of audit practice are carried out in the audit environment, the changes of audit environment will definitely have great effects on the activities of audit practice.
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Audit environment refers to the comprehension of various elements which are affecting audit and con- stantly developing. As the activities of audit practice are carried out in the audit environment, the changes of audit environment will definitely have great effects on the activities of audit practice.
Key concepts: Audit, Business, Audit plan, Joint audit, Accounting, Audit evidence, Information technology audit, Control environment