The Research On Pan Xulun's Auditing Thoughts In The Republican Period

Pan Xu Lun(1893-1985).He was born in Yixing,Jiangsu province.He was an outstanding accounting scientist,auditor,educator.He was known as "the father of Chinese accounting." He worked in Lixin Certified Public Accountants and he also worked as the principal of Lixin Accounting College.He was also a honorary principal.Moreover,he was the president of Lixin accounting books supplies club.As one of the founders of modern accounting in China,Pan play an important role in the development of modern auditing.pan was one of the founders of modern Chinese auditing disciplines.His audit thoug ht has a distinct time background.In the period of the Republic of China,the auditin g organs of the government have become more and more standardized,and the audi ting regulations have been gradually improved.The accumulation of traditional cult ure and the experience of studying abroad have laid the ideological foundation for t he emergence of the audit thought.The development of the domestic audit business provided a realistic basis for its unique audit thinking.In Pan's view,during the question of defining the audit,the audit should insist on third-party to ensure the credibility of the audit,so that the audit really has the effect of picking up accounting errors and making recommendations on the company's operations.With the ethical issues of auditors,Pan first clarifies the relationship between auditing and accounting,arguing that although the audit and accounting practitioners overlap in the domestic situation,the audit is still a discipline independent of accounting.Accountors should have integrity as the core of professional ethics.When discussing the audit practice,Pan has combined the Western audit classification methods and domestic reality.According to this,he thought that the choice of audit methods should be based on the audit object and audit purposes,a variety of methods combined.When it came to the Specific development of the audit process,Pan's audit will be divided into prior,while,post three steps to discuss the specific audit procedures,and categorized the principles and precautions,which has strong operability.Practicality is a major feature of Pan Xulun 's audit thought.Pan has combined his own operation with western theory to form a more practical auditing method.Among them,Pan believed that independence is the basis for the development of the audit,and integrity is the fundamental of audit.In general,Pan's audit thought emphasizeed the system of auditing and the training of audit talents,and promoted the development of auditing,which provided reference for our current audit system.