The purpose of audit refers to the purpose of audit, which is the general name of the expected results and basic tasks of audit. According to the governance center of each period, it has certain flexibility and variability. Because auditing has social attributes, different social systems have different auditing purposes.
As far as China's audit work is concerned, the main purpose at present is to implement financial discipline, improve economic benefits, strengthen macro-control and management, and ensure the smooth progress of socialist modernization.
Its purpose is mainly to evaluate, prove, determine and supervise whether the audited entity has fulfilled its economic responsibilities by checking the authenticity, legality and efficiency of the audited entity's financial revenue and expenditure and its economic activities, so as to achieve the audit purpose of correcting mistakes, preventing fraud, strengthening control and improving efficiency.
Audit requirements:
First, the audit needs of the source owner.
Since the audit came into being, in the long development process, the demand for audit originated from the resource owners. Both government audit and private audit are based on the separation of resource ownership and management right.
In the process of social and economic development, for resource owners, with the expansion of their own resources, when their own resources expand to the point where they can't be managed personally, they entrust their own resources to others in the form of principal-agent, thus forming a principal-agent relationship.
Second, the audit needs of creditors.
In the process of enterprise operation, the funds needed for production and operation are mainly provided by resource owners at first. With the expansion of enterprise scale, the funds needed for production and operation are also gradually increasing. Due to the limited resources owned by resource owners, it is determined that resource owners cannot provide funds to enterprises indefinitely.
In order to meet the needs of enterprise management, borrowing from banks has become the main source of enterprise funds.