An audit company is a specialized professional firm that exclusively provides auditing services. These auditing services not only include examining accounting records but also involve on-site investigations, inquiries, analyses, and inspections of computational actions and all economic activities. So far, the number of professional firms in Beijing that engage in this type of auditing work has been extremely limited, with Beijing Huiyun Accounting Firm being one of the best among them.
As a supervisory mechanism, auditing has a long history of practical activities. However, there are various interpretations of what constitutes an audit. The definition widely recognized as representative and frequently cited is the one provided by the American Accounting Association in its 1972 publication of the "Statement of Basic Auditing Concepts," which defines auditing as "the objective collection and evaluation of evidence to determine the degree of correspondence between economic activities and phenomena assertions and established criteria, and the communication of the results to interested users."