Zhang Lan-tang
Abstract
Last year's audit storm made people have different understanding about audit.However,to understand audit,we must firstly understand the history of audit.This paper begins from the origin of audit goal and its development,and then illustrates in detail the origin and development of the Chinese and Western audit.
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Last year's audit storm made people have different understanding about audit.However,to understand audit,we must firstly understand the history of audit.This paper begins from the origin of audit goal and its development,and then illustrates in detail the origin and development of the Chinese and Western audit.
Key concepts: Audit, Joint audit, Audit plan, Business, Performance audit, Internal audit, Information technology audit, Accounting