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<article xsi:noNamespaceSchemaLocation="http://jats.nlm.nih.gov/publishing/1.1/xsd/JATS-journalpublishing1-mathml3.xsd" dtd-version="1.1" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><front><journal-meta><journal-id journal-id-type="publisher-id">erd</journal-id><journal-title-group><journal-title>Education Reform and Development</journal-title></journal-title-group><issn>2652-5364</issn><eissn>2652-5372</eissn><publisher><publisher-name>Bio-Byword Scientific Publishing Pty. Ltd.</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26689/erd.v7i1.9604</article-id><article-categories><subj-group subj-group-type="heading"><subject>Article</subject></subj-group></article-categories><title>Research on the Development of Audit Systems in the Sui and Tang Dynasties</title><url>https://artdesignp.com/journal/erd/7/1/10.26689/erd.v7i1.9604</url><author>JingDongna</author><pub-date pub-type="publication-year"><year>2025</year></pub-date><volume>7</volume><issue>1</issue><history><date date-type="pub"><published-time>2025-02-10</published-time></date></history><abstract>Look to the past and learn from the past. The Sui and Tang dynasties were the prosperous and developing period of China’s feudal economy, and it was also the period when China’s ancient audit explored and developed in the direction of independence and full-time. Taking the national audit as an example, this paper discusses the evolution, development and progress of the national audit in the Sui and Tang dynasties from the historical perspective, explores the nature and law of the audit, reveals the enlightenment and reference significance of the audit in the Sui and Tang Dynasties to the modern audit, and provides useful ideas and references for the development of the modern audit cause. 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