The Comprehensive Audit Coverage: Research Status and Prospects

Abstract

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.