Research on the Change of Audit Culture Under the Background of Comprehensively Deepening Reform
The policy of comprehensively deepening reform is a series of major reform measures launched by China under the specif-ic historical background,which puts forward higher requirements for China's audit work.Audit culture is a historical accumulation formed in long-term audit practice,which changes with the changes in the audit environment.Through strengthening the understanding of the change of audit culture under the background of comprehensive deepening reform,the paper provides theoretical reference and prac-tical guidance for audit practice,so as to promote the improvement of the quality and efficiency of audit work.