Modern Chinese Auditing: Auditing Practices under Electronic Data: Auditing Practices under Electronic Data

Author: Gu Feinan
Publisher:
Publish Date: 2002-11-01
Features: This book includes the development of the auditing industry, the development of auditing economic theory and auditing standards, the professional ethics of auditors, the legal liability of auditors, an overview of auditing and audit evidence, audit risk analysis and the materiality principle, internal control risk assessment, audit sampling and testing, internal controls in electronic data processing environments, the understanding and evaluation of electronic data controls, and the use of computer-assisted audit techniques in electronic data processing environments.