Abstract: Audit originates from the needs of management practice and develops with the development of management practice. Management is the basis and starting point of audit. Therefore, the expansion of audit function is also based on the development of management practice, and with the development of management theory, it breaks through the scope of traditional audit function and produces the audit function of social and economic responsibility, which is essentially different from the traditional economic responsibility post supervision. The continuous development of management theory has promoted the development of audit theory and produced new audit theories and methods based on modern management science. The construction of audit discipline should conform to the development trend of big management and big audit. Keywords: audit; Audit function; Abstract: Audit originated from the requirements of management practice and developed with its development. Management is the basis and starting point of audit. Therefore, the traditional function of audit also expands with the development of management practice. The economic function of audit comes from this. This is very different from the traditional post supervision. The development of management theory promotes the reform of audit theory. New theories and methods are based on modern management. The construction of audit discipline must conform to the trend: big management needs big audit. Keywords: audit; Audit function; Management science, as a kind of social behavior that coordinates all members to achieve organizational goals effectively, comes into being with the emergence of human society and develops with the development of society. Auditing is a new discipline that grows rapidly in the process of constantly improving management theory and practice. In modern management theory, whether it is government management or enterprise management, whether it is enterprise internal control or external supervision, it is necessary to play the control and supervision function of audit. Moreover, with the development of audit, the management function of audit has been further expanded, that is, from the traditional financial information collection and post supervision to the modern performance management and risk control. First, the general trend of the expansion of audit management functions. The principal-agent relationship between government organizations and enterprise organizations is the basis of modern management theory. The responsibility of managers comes from entrusted responsibility, and the core of management is to control and supervise managers. In the century since the birth of modern scientific management theory at the beginning of the 20th century, with the development of social economy, the progress of science and technology and the accumulation of wealth, the scale of government organizations and enterprise organizations has become larger and larger, and their structures have become more and more complex, which has continuously promoted the development of management theory and practice to a higher level. Audit not only plays an important role in government management and enterprise management, but also its function is changing from traditional financial audit to modern comprehensive audit. As a means to rationally allocate resources and improve the efficiency of resource utilization, management can be traced back to the early days of human civilization. In ancient Greece, Rome, China and India, a number of famous management thinkers were born. Socrates, Xenophon, Plato in ancient Greece, Confucius, Mencius and Laozi in China all put forward the idea of governing the country, such as the goal and control means of state management. However, in ancient management thoughts, although it involves the idea of "supervising" managers to perform their duties, it is still difficult to find the content that specifically discusses economic supervision. On the one hand, due to the low level of social and economic development, the position of economic management in state management affairs is not prominent enough, and entrusted management is mainly military and political affairs. On the other hand, because "all over the world, is it the land of kings", the entrusted responsibility is shrouded in the dependence of kingship. Although the means of supervision have appeared, it can not be regarded as the bud of audit thought specializing in financial supervision. The basis of the emergence and development of audit is entrusted economic responsibility, and the emergence of the state guarantees and restricts entrusted responsibility by law, which requires distinguishing and standardizing the recording, supervision and reporting functions of entrusted economic responsibility from the system design. The so-called entrusted economic responsibility refers to the obligation to manage entrusted economic resources and report their operating conditions according to specific requirements or principles. The basic contents of entrusted economic responsibility include behavioral responsibility and reporting responsibility. The main content of behavioral responsibility is to manage the entrusted economic resources according to the requirements of security, legality, economy, efficiency, effectiveness, sociality and control. The main content of reporting responsibility is to prepare financial statements according to the requirements of fairness or credibility (Cai Chun, 2002). It is the basic function of audit to supervise the entrusted economic responsibility. The germination of audit supervision thought appeared in the late slave society. After a long evolution, economic supervision has gradually formed an important fixed function of state management. In the late feudal society, in China and western European countries, the traditional audit function has been established and has become an important means of national financial management. The emergence of democratic countries has laid a political foundation for auditing to enter the legal track. From 65438 to 0866, the British Parliament passed the Ministry of Finance and Audit Act, which marked the birth of the first national audit legislative model system in the world (Zhang Shulin, 2004). However, the social audit and enterprise internal audit system, which are widely absent in modern economy, came into being much later than the national audit in any case. Social audit is accompanied by the emergence of joint-stock companies, which is to collect and disclose financial information independently for entrusted responsibility and accurate supervision of whether it meets the requirements of enterprise system. Internal audit comes into being because the expansion of enterprise groups requires effective control, risk management and economic supervision of the investment and business activities of subordinate enterprises with legal personality and independent decision-making. With the continuous improvement of social demand for auditing, the nature, content, management direction and focus of entrusted responsibility are also changing, and the management function of auditing is also expanding. Therefore, according to the management function of audit, audit can be divided into traditional audit and modern audit. The management function of traditional audit is mainly reflected in the following two aspects: First, economic control. Economic control refers to the control of economic behavior, that is, a means for the entrusting unit to control the economic behavior of the entrusted unit. Second, financial supervision. Whether in history or in logic, accounting is one of the oldest economic management tools. With the development of economic management from simple to complex, the economic information recorded in accounting must be reflected in the form of statements. Although the traditional financial management has realized the separation of money and accounts, it is possible for the entrusted manager and the financial manager to obtain improper benefits through collusion and other means. Therefore, appointing financial supervisors to check the authenticity and compliance of financial records has become the basic function of traditional auditing. Since the establishment of the national system, supervision institutions with traditional audit functions can be seen in the setting of government management institutions at home and abroad. Related to the financial supervision function is the collection of financial information. Then, after collecting, processing and analyzing the scattered financial information, a comprehensive financial evaluation opinion is formed for government departments' decision-making. Since the 20th century, with the development of social economy and science and technology, profound changes have taken place in government organizations and enterprise organizations. The practical development of government management and enterprise management has constantly spawned new management ideas and methods, which have brought about qualitative changes in traditional management methods, thus promoting the rapid development of modern management. As an important supervision function in traditional financial management, audit also shows a trend of continuous expansion of management functions in connotation and extension. First of all, as a public product, government audit is widely used in the field of enterprise management. Since the middle of19th century, a new enterprise organization form-joint-stock company system has appeared in western countries. The separation of ownership and management rights of joint-stock companies leads to the requirement of supervising the economic responsibility of entrusted agents, which makes auditing as an independent third party be introduced into the supervision of joint-stock companies and brought into the scope of legal control. Secondly, the development of enterprise organization form and the continuous expansion of entrusted economic responsibility content gave birth to internal audit. With the expansion of enterprise scale and the development of transnational operation, the competition among enterprises is becoming increasingly fierce, and the uncertainty and risk are increasing. Enterprise risk management has become an important part of enterprise management. Therefore, internal audit came into being, and introducing the management control function of audit into enterprise management has become an important means to predict and control risks. Third, the rapid development of modern management science constantly promotes the expansion of audit management functions. Social progress and the improvement of scientific and technological level provide theoretical preparation for the expansion of traditional management functions. As an audit with traditional audit and supervision functions, it has made new development in form, type and content, resulting in investment project audit, internal audit and performance audit. At the same time, the scope, form, degree and mode of audit in management activities have been further expanded. With the development of social economy, politics and science and technology, the management functions of modern audit have been greatly expanded in the fields of government management, social supervision and internal control, such as environmental assessment, safety assessment and risk management audit. Second, the basic framework of modern audit management Modern management theory came into being in the early 20th century. On the one hand, because capitalism has changed from free competition to monopoly, the economic management function of the country has become more and more important. At the same time, economic and social development has also promoted the gradual stability of the political system in bourgeois democratic countries, and the rule of law has penetrated into all levels of society. On the other hand, the development of capitalist enterprise organizations has developed from a single capital enterprise to a joint-stock company and then to a trust. The internal power structure of enterprises has undergone fundamental changes, and management activities have become more and more complicated. It is necessary to sum up the practical experience of previous management and put forward new management theories in combination with the changes of enterprise organizations. The development of management theory needs the renewal of management means (planning, organization, command, coordination and control), which also promotes the continuous expansion and qualitative change of audit management function as an important management means, and realizes the transformation from traditional ex post financial supervision and audit to ex post evaluation, post supervision and modern comprehensive audit combining the two. Moreover, with the development of management system theory and practice and the wide application of information technology in public management and enterprise management, in order to meet the requirements of intelligent management of information systems, the contents, processes and tools of traditional financial audit have also been enriched and developed, which objectively further promoted the expansion of audit functions. Therefore, audit has become an indispensable part in all fields of modern social and economic management. According to the classification of audit subjects, modern audit can be divided into national audit, social audit and internal audit; According to the classification of audit content, modern audit can be divided into financial audit, economic benefit audit (performance audit), financial discipline audit and economic responsibility audit (Wang Huijin, 2002). The function of audit has been further extended from the original economic control and financial supervision to the functions of internal audit, internal control, economic verification, certification service and public performance audit. The further expansion of audit management function is not only the need of the development of management practice, but also the inevitable product of the development of modern management thought and theory. 1. Enterprise Internal Control and Internal Audit With the development of social economy, the scale of government organizations and enterprise organizations has been expanding, and there has been a complex "principal-agent relationship" among organization members. Taylor, Fa Yueer and other classical management theorists and Mayo, Maslow and other behaviorists put forward their own views on how to improve organizational efficiency, achieve organizational goals and avoid the behavior of organizational members deviating from organizational needs. Classical management theory attaches great importance to efficiency. Taylor believes that the great improvement of productivity is the fundamental symbol to distinguish civilized countries from uncivilized countries. The purpose of scientific management is to realize the growth of wealth. Any measures to improve efficiency are part of scientific management, but they cannot represent scientific management. Fa Yueer and behavioral science theorists pay attention to organizational efficiency, and think that the decisive factor of organizational efficiency is the quality and initiative of organizational members, which is ignored by the hypothesis of "economic man" in classical economic theory. Mayo, a behavioral science theorist, takes "social man" as the premise, and puts forward that "we should not only consider workers from technical and material conditions, but also encourage workers to improve labor productivity from social and psychological aspects" (Rennes, 1977). The organizational structure of enterprises is becoming increasingly large and complex, and it is necessary to plan, organize, coordinate, command and control the management process. It is necessary to give full play to the subjective initiative of people in the organization and the role of informal organizations in the organization, and to coordinate and control the relationship between members of the organization, the relationship between individuals and organizations and personal behavior, so as to fully motivate employees and improve the overall production efficiency of the organization. The basic theoretical premise of classical management thinkers and behavioral scientists is quantitative management. Without scientific quantitative management, there will be no substantial incentive, no subjective initiative and initiative of people, and the fundamental purpose of improving efficiency will not be achieved. Therefore, the management thoughts of classical management thinkers and behavioral scientists are the original ideological sources of internal control and internal audit in modern auditing circles. After the Second World War, enterprise groups and multinational enterprises emerged, and the core enterprises with legal personality within the group became the pillar and driving force for the development of the group. The business volume of member enterprises has increased sharply, and the business activities and geographical scope have been expanding day by day. How to give full play to the innovative spirit of core enterprises, at the same time, make the development of member enterprises within the group conform to the overall strategy of the group's development, control the systematic risks and the unsystematic risks brought to the group by the blind expansion of subordinate enterprises, and the rights and obligations of the internal management team of the group enterprises must be clarified and affirmed. Therefore, it is necessary to evaluate and restrain the behavior of the member enterprises within the group. The theory of internal audit and internal control oriented to enterprise's internal economic responsibility and risk control came into being and matured with the development of enterprise's business strategy theory. From Fa Yueer's initial proposal of "control" as an important element of management, to the American Institute of Accountants' first use of the word "internal control" in the "Examination of Financial Statements by Certified Public Accountants" published in 1936, and then to the 1970s, a relatively mature audit risk control model developed by the international audit community was widely used in audit business, as a kind of integrated inspection and verification, error discovery and fraud prevention, and risk management. Thank you for reprinting and quoting this article! Please keep the following link if possible when reprinting, the author is very grateful!

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