What is audit thinking?

Connotation of audit thinking: 1. Look at the audit from the overall situation and have a global thinking. Auditors should have a sense of the overall situation, have high political literacy in thinking, doing and working, take the overall situation into account, and maintain a high degree of consistency in thinking and action. Auditors must conscientiously implement the audit policy of "auditing according to law, serving the overall situation, focusing on the center, highlighting key points, seeking truth and being pragmatic" and firmly establish the scientific audit concept of "supervision embodies service, restriction embodies promotion"

2. Focus on the responsibility audit and have legal thinking.

3. Seeking truth from facts, the audit should have innovative thinking. Facing the new era, new situation and new requirements, auditors must further emancipate their minds, take advantage of the situation, take advantage of the situation, actively forge ahead, blaze new trails, break the inherent mindset and truly solve the bottleneck problem that restricts the improvement of audit quality.

4, jump out of the audit to see the audit, we must have self-discipline thinking. As a regulatory department, we should promote honesty and establish an image. Auditors should constantly improve their political quality and professional quality, and develop excellent skills and solid style. Auditors should know how to put themselves in the other's shoes, jump out of the audit and look at the audit, and create a new image of auditors.