Answer: It belongs to the accounting department.

The modern auditing discipline system generally consists of four sub-disciplines: theoretical auditing, applied auditing, auditing technology and historical auditing.

Theoretical audit mainly studies the basic concepts, principles and laws of audit, as well as the comparative study of audits in different categories and countries. It includes the basic theory of audit and comparative audit.

Applied auditing mainly studies auditing with different objectives, auditing in different industries and auditing methods.

Audit technology mainly studies various audit methods, techniques, methods and means and their applications.

Historical audit mainly studies the regularity of audit's emergence, development and rise and fall.

In addition to the above four sub-disciplines, some people think that the audit discipline system should also include marginal audit, that is, the intersection and integration of audit with other social sciences or natural sciences.

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