On the afternoon of September 28, Professor Yang Suchang, vice president of education branch of China audit society and School of economics of Lanzhou University, visited our college and delivered an academic report entitled "learning" and "doing" of auditing in Conference Room 201 of business school, and broadcast it online at Tencent conference. Li Zhiqiang, Xi Longsheng, vice presidents of the business school, some teachers of the accounting department and accounting graduate students listened to the report.

At the beginning of the lecture, Li Zhiqiang introduced in detail the research results of Yang Suchang and warmly welcomed Professor Yang's arrival. Then, Yang Suchang launched his own report from three aspects: national audit, internal audit and external audit, and systematically summarized and sorted out several key issues of academic research and talent cultivation. First of all, according to his academic research practice over the years, he said that the theoretical basis of national audit is a diversified theoretical system with political science as the main body. Consolidating the theoretical basis and mastering scientific research methods are of great significance for improving the efficiency of academic research. He also stressed that in addition to the theoretical basis, we must do something in social practice and combine it with the needs of practice, rather than the theoretical basis It is a kind of aerial vehicle making which is divorced from practice and needs. Then, focusing on the characteristics and difficulties of internal audit work, Yang Suchang, from the perspective of talent education, leads to the cultivation of internal audit professionals and how to cultivate and other related topics. Finally, Yang Suchang takes real estate valuers as an example to analyze the social positioning of external audit. External audit should be positioned by social intermediary, market demand and unique service to win.

At the end of the lecture, Yang Suchang had an in-depth exchange and discussion with the teachers and students, and the atmosphere was warm. This lecture is rich in content, unique in research perspective and scientific in research methods. The relevant achievements have high theoretical value. It enables students to understand the essence of audit from multiple perspectives, deepen the students' understanding of the theory and practice of audit, and promote the good development of our students.