An Analysis on Objective-Oriented Auditing Theoretical System

In the Auditing Objective Orientation, there is an extensive practical foundation and reliable scientific basis. Under the auditing objective orientation, the auditing theoretical system in different expression forms (the auditing theoretical system in terms of auditing objects, auditing theoretical system in terms of auditing functions and the uniform auditing theoretical system) has its objectivity. As a result, it is necessary for the auditing circle, to establish, at the highest standpoint for the development of auditing science, the uniform auditing theoretical system appropriate for national auditing, civil auditing, inner auditing, financial auditing and performance auditing.