| Issue |
E3S Web Conf.
Volume 251, 2021
2021 International Conference on Tourism, Economy and Environmental Sustainability (TEES 2021)
|
|
|---|---|---|
| Article Number | 03100 | |
| Number of page(s) | 4 | |
| Section | Research on Earth Climate and Land and Ocean Resources | |
| DOI | https://doi.org/10.1051/e3sconf/202125103100 | |
| Published online | 15 April 2021 | |
The Comprehensive Audit Coverage: Research Status and Prospects
School of Lanzhou University of Technology, 730050, Lanzhou, Gansu, China
* Corresponding author: 964598154@qq.com
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.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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