In Part Three, this book attempts to reconstruct the definition of audit using a functional approach. As perceived in this book, the definition of audit has evolved to meet societal needs. Generally speaking, audit could be defined as a system for the function of control. This book finds that “audit” is not simply a tool for verification; rather, audit systems perform the function of control from both management and legal perspectives, which are connected to the goal of achieving accountability and transparency. This book believes that comments such as “ritual of verification” regarding audits partly indicate the system failure of the audit. They only depict a diminutive part of the audit. Analysis of the audit system should be based on a functional approach, which requires consideration not only of statements but also of the effects on the interface between different parts of the audit system (Lopucki & Warren, supra note 29 at 601).