Audit refers to an independent economic supervision activity in which specialized agencies conduct pre-and post-inspection on major projects and financial revenues and expenditures of governments, financial institutions, enterprises and institutions at all levels according to law. As a supervision mechanism, audit has a long history of practical activities. Audit is an independent economic supervision activity authorized or entrusted by the state to examine and supervise the authenticity, correctness, compliance, legality and efficiency of the audited entity's finance, financial revenue and expenditure, business management activities and related materials, evaluate economic responsibility and verify economic business in accordance with national laws and regulations, auditing standards and accounting theory, so as to maintain financial discipline, improve business management and improve economic efficiency.

Master of Audit is the 39th professional master in China. In order to meet the urgent needs of China's economic and social development for audit professionals, improve the audit personnel training system, innovate the audit personnel training mode, and improve the quality of audit personnel training, a master's degree in audit is set up. The English name of the Master of Audit is Master of Auditing, and the English abbreviation is MAud. Professional category: 025700.