At present, accounting professionals are relatively saturated, the quality of employment is not high, and they are all small-scale units. The audit major, especially the key schools, has higher employment quality, more opportunities to take the civil service examination and better development prospects. Auditing and accounting have their own advantages and disadvantages. Learning accounting is relatively simple. Make accounts first, take the exam for promotion, be a junior, middle and senior accountant, skip a slot every two years, or be promoted in a promising unit. The treatment is good. Auditing can go to work in an accounting firm, take an examination of certified public accountants, and then work as a financial manager in a large enterprise. The route is higher and more difficult, because the notes will not be easy to take, and the work pressure of the firm is relatively high.