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The Comprehensive Audit Coverage: Research Status and Prospects

E3S Web of Conferences, 2021-01, Vol.251, p.3100 [Peer Reviewed Journal]

2021. This work is licensed under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2267-1242 ;ISSN: 2555-0403 ;EISSN: 2267-1242 ;DOI: 10.1051/e3sconf/202125103100

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  • Title:
    The Comprehensive Audit Coverage: Research Status and Prospects
  • Author: Guo, Huanbo
  • Mansur, K.H.M. ; Fu, Y.
  • Subjects: Audits
  • Is Part Of: E3S Web of Conferences, 2021-01, Vol.251, p.3100
  • Description: Since the comprehensive audit coverage was proposed in 2014, there has been a lot of research on this in recent years. This paper uses CNKI as a carrier to collect literature from three main perspectives of the comprehensive audit coverage: concept, connotation extension, and realization path. Using normative research as the main method, this paper conducts an analysis and review of China’s comprehensive audit coverage policy, in order to provide a certain theoretical basis and directional suggestions for follow-up research.
  • Publisher: Les Ulis: EDP Sciences
  • Language: English
  • Identifier: ISSN: 2267-1242
    ISSN: 2555-0403
    EISSN: 2267-1242
    DOI: 10.1051/e3sconf/202125103100
  • Source: EDP Open
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    ProQuest Central
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