Lian Liu, Female, was born in Guizhou province in 1986, Ph.D. from Renmin University of China in 2013. She teaches Intermediate Financial Accounting for undergraduate students in BTBU. She published over 10 papers at Financial Review, Finance and Accounting and other professional journals .Meanwhile, she  participated in editing audit literature study(2013, Renmin University Press). Her research focuses on audit theory and method , corporate governance, and capital market.