Ruirui Wang

Xi'an International Studies University

Abstract：

Against the backdrop of deepening reform and digital transformation of state-owned enterprises, the role of national auditing has become increasingly crucial. In promoting the digital transformation of state-owned enterprises, national auditing not only enhances audit efficiency, but also provides important guarantees for the healthy development of state-owned enterprises. However, digital transformation has also brought various impacts and challenges to national auditing. To this end, the national audit institutions are actively exploring response strategies in order to better adapt to the needs of digital transformation of state-owned enterprises, promote the high-quality development of state-owned enterprises and the sustained and healthy development of the national economy.

Key Words：

digital transformation; state audit; state owned enterprise