“…For example, in the medical field, auditing can help improve the situation of children with asthma [1].Auditing is part of an extensive quality improvement process by rigorously evaluating existing care based on existing knowledge and best practices, and then implementing evidence-based changes,It can improve the nursing and treatment results of patients [2].The United Kingdom attaches great importance to the development of clinical audit projects in medical practice. When the existing evidence is insufficient, audit can be used as the basis for promoting health care policies, and the audit process as a driving force for quality improvement has been warmly welcomed in the UK [3].National audit is also the only practical method to study the rare but related complications, and can make reasonable suggestions based on a large number of confirmed cases [4].In addition, audit plays a significant role in preventing and detecting corruption [5], realizing sustainable development of agriculture [6], protecting investors [7], ensuring food safety [8], promoting the development of construction industry and the country [9], and improving the efficiency and effectiveness of public sector organizations [10]. At present, China's audit institutions are actively promoting research-oriented audit, which is the exploration and innovation of audit ideas and methods in the new era [11].With the development of research-oriented audit practice, related research literature also began to appear.…”