Journal of Modern Business Administration

Combining research-oriented auditing with research-oriented auditing thinking, using research-oriented auditing methods to audit specific audit topics throughout the entire audit process. From the proposal of research-based auditing to its implementation, the quality and efficiency of auditing have continuously improved. Continuously conducting research-oriented audits is an important method to promote the modernization of the national governance system and governance capacity. Audit archives refer to various forms of historical records, such as texts, charts, etc., that have preservation value for the country and society directly formed by audit institutions during audit activities (including special audit investigations). The main procedures involved include the establishment, management, and use of audit archives. Based on the above theory, this article takes research-oriented auditing as the starting point, explores the value of audit archives in research-oriented auditing, proposes suggestions to improve audit quality and efficiency from three aspects of audit archive construction and management, and proposes a safeguard mechanism.

Research-oriented audit, Audit archive management, Innovation