Modern Audit Function To Expand

The development of auditing is an irreversible trend. The expansion of modern audit function is the core of modern auditing development. The expansion of modern audit function is displayed in two respects. For one thing, it appears as the developments in the forms, kinds and contents of modern auditing; for another, it presents as the expansions in the scopes, forms, levels and means of functioning of modern auditing. With the development and progress in social economy, politics and technology, modern audit function has greatly expanded in the fields of independent auditing, government auditing and internal auditing. Meanwhile, the internationalization trend of accounting and auditing raises specific requirements on the expansion of modern audit function. However, the theoretical research on the expansion of audit function is far behind the expansion of audit practice and there has little systematic and deep researches on this topic. Thus, the author considers it necessary to study the subject systematically and hopes to offer some prospective and theoretical support for the development of modern auditing in China.In this dissertation, the author probes into the expansion of modern audit function from the angle of auditors. The following issues are included in the paper: the conceptual framework and contents of the study on the expansion of modern audit function, the expansion conditions and dimensions for modern auditing function, and other relevant problems rising after the expansion of modern audit function. Because of some limitation on the acquisition of the data for empirical research, the unity of the research issues and the length of the dissertation, the practical issues involved in the research mainly focus on independent auditing, while government auditing and internal auditing are not concerned.The primary research approach of this paper is as the following. Firstly, the conceptual framework of the study on the expansion of...