The purpose of Master of Audit is to improve the training system, innovate the training mode and improve the quality of audit personnel, and set up the professional degree of Master of Audit. Professional degree graduate students are oriented to professional practice, attach importance to practice and application, and cultivate high-level talents who have received formal and high-level training in specialty and professional technology. Postgraduates are subject-oriented, academic research-oriented, emphasizing theory and research, and cultivating university teachers and researchers in scientific research institutions. Master's degree is biased towards research, focusing on employment.

Auditing doesn't study academics, but majors. The examination subjects are: 199 Comprehensive Ability of Management Joint Examination, 204 English II. Reference books for postgraduate entrance examination: Primary Accounting Renmin University Press, Financial Accounting Dai Deming Renmin University Press, Financial Management Letter Renmin University Press, Management Accounting Sun Renmin University Press.