The employment direction of auditing is to cultivate auditing majors that meet the needs of social development and market economy. It has excellent political and professional qualities, knowledge and ability in auditing, accounting, management and law, strong sense of innovation, and potential for sustainable development. It can engage in auditing, accounting practice, teaching and scientific research in enterprises, institutions, government departments and social intermediary organizations.
Employment orientation: Graduates can choose accounting firms, government audit departments, enterprises and institutions to engage in auditing, accounting and related professional work. Description: This major has two major directions: internal audit and social audit. The first to second grades are trained according to management disciplines, and the third to fourth grades are trained according to different professional directions.
The difference between audit and accounting is that audit is a kind of supervision activity that is independent of the institutions and personnel of the audited entity, and checks, evaluates and notarizes the authenticity, legality and efficiency of the audited entity's finance, financial revenue and expenditure and related economic activities. There are three types of auditing in China, namely, national auditing, internal auditing and social auditing. National audit refers to an economic supervision activity in which national audit institutions and auditors examine accounting vouchers, accounting books and accounting statements, consult relevant documents and materials, check cash, objects and securities, investigate relevant units and individuals, and review and evaluate the financial revenue and expenditure, authenticity, legitimacy and effectiveness of the audited units according to law. Internal audit refers to the activities of internal audit institutions and auditors of departments and units to conduct internal review and evaluation of the financial revenue and expenditure and related economic activities of their own units and subordinate units. Social audit refers to the service activities that social audit institutions and auditors established according to law accept the entrustment of clients to notarize and evaluate the financial revenue and expenditure and related economic activities of audited units.