Abstract: Auditsubject is the focus issue of auditing. From the perspective of technology logic, auditing is surrounding a specific item, using systematic method to collect evidence, to determine the specific items whether consistent with established standards. Here, the specific matters are audit subject matters. The following conditions are required for any particular matter to be an audits subject: involved the performance of management responsibility with the real audit demand, and the auditable characteristics and the audit ability. Specific items that may be included in the audit topic include financial information, business information, behavior, and systems. In terms of audit theory, audit theme is the main line running through all elements of audit theory. As for the audit implementation, the audit topic has a fundamental impact on all elements of the audit implementation, and is also the framework for the construction of audit business types and audit standards.

Key words: Audit Subject, Financial Information Audit, Business Information Audit, Behavior Audit, Institutional Audit