Author(s)

Chang Li, Hongjuan Tao

Corresponding Author

Chang Li

Abstract

According to the idea of Xuncius: Non-presentation Philosophy, "the said audit means the examination of the matter's principle". The original meaning of "audit" is detailed study and investigation, which share some similarities with the doctor's careful inspection of the patient's physical condition, as well as research and analysis of the disease status in the science of medicine. As one of the treasures of China, Chinese medicine has the feature that integrates the traditional philosophy and wisdom of China into the science of medicine. Therefore, it also has certain values for reference in other non-medical fields. This paper introduces the "holistic concept" of the characteristic idea of Chinese medicine to the research-oriented audit, in combination with the treatment principle of "triple-factor orientation", to provide the wisdom belonging to China for auditors to carry out the research-oriented audit and put forward high-quality suggestions of the audit.

Keywords

Research-oriented audit, holistic concept, triple-factor orientation