- Issue Time
1. Classification by Audit Enforcement Subject
2. According to the nature of the executing subjects of audit activities, audit can be divided into three categories: government audit, independent audit and internal audit.
3. According to the classification of financial auditing, auditing can be divided into four categories: operation auditing, performance auditing, financial statements auditing and information technology auditing.
4. According to the classification of audit contents, China generally divides audit into financial audit and economic benefit audit.
5. Auditing can be divided into three categories: pre-audit, in-process audit and post-audit, according to the classification of audit implementation time relative to the economic business of the auditee.
6. According to the technical model adopted, auditing can be divided into three types: account-based auditing, system-based auditing and risk-based auditing.
7. According to the place of execution, it can be divided into two kinds: submitting audit and on-site audit.