I was a field in-charge. Let me share my check points for field audit management.

At first, we should make sure what audit is.

The idea of audit is so unclear.

So it is important to look back the basis of audit.

What auditors check is finacial statements. In other words, Profit/Lost statement, balance sheet and Cash flow statement.In additon, related foot note because it is difficult for investors to understand finacial statements without these footnotes.

Text will answer above quesion.To get long story short, this is to check whether each journal is right.