关键词: 审计主题,信息审计,行为审计,财务信息审计,非财务信息审计

Abstract: According to different auditing subjects, auditing can be divided into behavior auditing and information auditing. This paper tries to make a comparison between behavior auditing and information auditing in terms of the ten basic issues of auditing. Then based on the comparison, it reflects on the status quo and the future outlook of the auditing development. Both behavior auditing and information auditing have their own characteristics in such aspects as auditing motive, auditing?objective, ?audit subject, audit object, audit contents, ?audit criteria, auditing procedure, audit evidence-obtaining model, audit conclusion, audit professional judgment and so on. Up to now, the branch of auditing that has been developed is mainly the financial information auditing, while the non-financial information auditing and behavior auditing are still in their infancy.

Key words: auditing subject; behavior auditing; information auditing; financial information auditing; non-financial information auditing