The difference between general audit and special audit investigation

The differences between general audit and special audit investigation are as follows:

1, from the scope of the object, the object of an audit project is generally a unit or department, that is, a legal entity. Audit investigation requires a certain number and coverage, which can be aimed at the whole industry and has a wide range.

2. From the requirements for auditors, after years of accumulation and standardization, the project audit has a fixed model, and the requirements for auditors focus on mastering financial knowledge, various accounting principles and auditing standards. Audit investigation only requires auditors to have audit knowledge, but also focuses on management knowledge, professional knowledge, policy level and so on, which are suitable for the investigation content.

Introduction to special audit:

Special audit refers to the audit and inspection conducted by auditors on specific matters of the audited entity. For example, the audit of enterprises only examines the economic activities of enterprises, such as whether there is tax evasion. Whether the cash business meets the cash management regulations, whether a business is legal and effective, and so on. If the special audit can cooperate with the fund balance sheet audit or detailed audit, it can achieve better results.

Usually, special audits include outgoing audit, liquidation audit, restructuring audit, judicial expertise audit, property transfer audit, loan audit, immigration audit, annual inspection audit, and high-tech enterprise certification audit.