auditing environment

auditing environment　审计环境　

Auditing is a process that involves the collection and evaluation of evidence about financial information（and nonfinancial information in the case of internal，operational，and governmental auditing）.In addition，it encompasses the communication of the results of the audit to interested and affected persons；this communication usually occurs by means of an audit report.Auditing exists for several reasons：the absence of owners and lenders，the complexity of business transactions and accounting standards，and the volume of business transactions engaged in daily by many companies.