Author(s)

Sijie Wei, Xinyi Wang

Corresponding Author

Sijie Wei

Abstract

China has a long history of auditing, which can be traced back to the Xia, Shang and Western Zhou Dynasties. Now, under the leadership of the Central Committee of the Communist Party of China, auditing has developed more rapidly. Under the influence of the revolutionary red culture of China, auditing has formed the red auditing spirit of hard work, seeking truth from facts, loyalty and integrity, justice and law, and keeping pace with the times. Under the leadership of the central government, generations of auditors have made efforts to explore, reveal the enlightenment of the red auditing spirit to the contemporary era, continue to deepen and expand the red auditing, inherit the red gene, and carry forward the auditing spirit.

Keywords

Red auditing, Spirit, Contemporary enlightenment