The Twelve Methods of Hotan, also called "Hotan Innovation Method", means that when people observe and know something, they can consider whether it is possible.

The Twelve Methods of Hotan is a thinking method created by Chinese scholars Xu Liyan and Zhang Fukui on the basis of Osborne's list of audit questions and by borrowing its basic principles. It is not only the inheritance of Osborne's audit problem table method, but also a bold innovation. I hope my answer is helpful to you.