Auditing

Author: Geng Jianxin
Publisher:
Publish Date: 2002-08-01
Features: With the continuous deepening of economic reforms, significant changes have occurred in the fields of accounting and auditing. To adapt to the new situation, we have revised the series of accounting textbooks at Renmin University of China. Audit highlights the following aspects:
1. The readership of this book is targeted at senior students majoring in accounting, financial management, and other related disciplines, with a focus on non-certified public accountant (CPA) directions. Therefore, this book serves as a textbook for non-audit majors as a required course, corresponding to the Audit for CPA majors.
2. The book forms a systematic framework centered around CPA audit, while also incorporating content related to government audit and internal audit. This system aligns with the current state of accounting education in China and meets the teaching needs of other economic disciplines, such as business administration, public finance, and finance.
3. The book provides a relatively comprehensive introduction to China's recently issued independent audit standards, government audit standards, and other relevant regulations, featuring up-to-date and authoritative content.
4. In the chapters on audit practice, case studies and account adjustment requirements have been added, emphasizing practicality and enhancing the readability of the book.