The hotel audit focuses on the catering department, mainly intercepting operating income, inflating operating costs and inflating expenses, while the housekeeping department mainly embezzles operating income and falsely reports expenses.

The introduction of the audit is as follows:

Audit refers to an independent economic supervision activity in which specialized agencies conduct pre-and post-inspection on major projects and financial revenues and expenditures of governments, financial institutions, enterprises and institutions at all levels according to law.

Audit is an independent economic supervision activity authorized or entrusted by the state to examine and supervise the authenticity, correctness, compliance, legality and efficiency of the audited entity's finance, financial revenue and expenditure, business management activities and related materials, evaluate economic responsibility and verify economic business in accordance with national laws and regulations, auditing standards and accounting theory, so as to maintain financial discipline, improve business management and improve economic efficiency.

As a supervision mechanism, audit has a long history in practice, but people have different opinions on the definition of audit. It is recognized as a representative and widely quoted definition of audit given by American Accounting Association in its 1972 Announcement on Basic Auditing Concepts, that is, "Audit refers to a systematic process of objectively collecting and evaluating evidence and transmitting the results to interested users to find out the consistency between the identification of relevant economic activities and economic phenomena and established standards".