Let's talk about it Is the audit difficult? The university has been playing, but so far I don't know what the audit is for!

Simply put, auditing is auditing accounting. However, this is a narrow definition, and modern audit is not only the audit of financial statements.

Audit is an independent economic supervision activity in which full-time institutions and personnel check and evaluate the authenticity, legality and efficiency of the audited entity's finance, financial revenue and expenditure and other economic activities. The subject and object of audit, the basic working methods and main objectives of audit. Audit is an independent economic supervision activity, and independence is the characteristic that distinguishes audit from other economic supervision. The basic function of audit is supervision and economic supervision, and it is carried out as a third party. Audit subjects are full-time institutions or full-time personnel engaged in audit work, and are independent third parties, such as national audit institutions, accounting firms and their personnel. The audit object is the finance, financial revenue and expenditure and other economic activities of the audited entity, which means that the audit object includes not only accounting information and its financial revenue and expenditure activities, but also other economic information and other economic activities. The basic working method of audit is review and evaluation, that is, collecting evidence, finding out facts and judging whether it is good or bad by comparing standards. The main purpose of audit is not only to check and evaluate the authenticity and legality of accounting materials and their financial revenues and expenditures, but also to check and evaluate the benefits of relevant economic activities. Article 2 of the Regulations on the Implementation of the Audit Law of People's Republic of China (PRC) defines audit as: "Audit is the act of auditing organs to independently check accounting vouchers, accounting books, accounting statements and other information and assets related to financial revenue and expenditure, and to supervise the authenticity, legality and efficiency of financial revenue and expenditure."