Auditing. 2nd Edition

Author: Zhao Baoqing
Publisher:
Publish Date: 2002-04-01
Features: This textbook has the following features:
First, it takes the objective basis for the emergence and development of auditing as the logical starting point for the structure of auditing theory. Based on this, a logical main thread is further formed. This main thread is: auditors' understanding of auditing theory and demonstration of auditing practice should be guided by the need for ownership supervision in the emergence and development of auditing. Throughout the process, auditing work efficiency is improved, the quality of auditing work is ensured, audit risks are controlled and prevented, and ultimately, audit objectives are achieved while assuming corresponding audit responsibilities. This logical starting point and main thread lay the foundation for the structure and overall framework of auditing theory.
Second, it meets the needs of establishing a socialist market economy system and implementing modern enterprise systems in China. When researching auditing theory and introducing auditing practice, it focuses on private auditing while also covering government auditing and internal auditing. Private auditing, government auditing, and internal auditing share many common points in both auditing theory and practice, but they also have differences. From a developmental perspective, private auditing in China will gradually be strengthened and will become an important component of the audit supervision system.