Study on the practice of "two integrations" in auditing--Textual analysis based on Audit Office reports
DOI:
https://doi.org/10.54691/bcpbm.v20i.1124Keywords:
two integrated audit projects; audit organization; comprehensive coverageAbstract
The "two integrations " of audit projects and audit methods is an innovative move to reform the audit management system in the context of full audit coverage, which can effectively enhance the high-quality development of audit services. This paper presents a textual analysis of the audit reports on the Audit Office, provincial audit institutions and some city and county audit institutions based on the audit reports on the website of the Audit Office from 2019 to 2021. This article summarises the typical features and practical experiences of the "two integrations", and puts forward suggestions and countermeasures for improvement.
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