Exploration of the Origin and Early Development History of China Audit

Abstract

This paper discusses the origin of China audit,and believes that the emergence of audit in ancient China is due to the needs of early social and economic development.In this social background,in order to maintain economic order and protect the interests of the country and the people,people constantly sum up experience and lessons in practice,discover some phenomena and laws,and produce some new areas of economic activities.In these fi elds of economic activity,the earliest audit activity,namely the audit system,emerged.Before the audit system came into being,people began to use various means to supervise fi nancial revenues and expenditures and economic activities.Audit in ancient China has gone through a long historical process from germination to development.The earliest audit historical materials in China appeared in the Spring and Autumn Period.Audit originated in the Western Zhou Dynasty and developed through the Spring and Autumn Period,the Warring States Period,Qin and Han Dynasties,the Three Kingdoms,namely,Wei,Shu Han and Wu,the Wei Jin Southern and Northern Dynasties and the Sui and Tang Dynasties.