Auditing

Author: Guo Qun
Publisher:
Publish Date: 2002-08-01
Features: This book systematically elaborates on the basic concepts, methods, and knowledge of auditing. The structure of the book is clear. Part I (including Chapters 1 to 10) starts from the basic elements of auditing to explain the fundamental principles of auditing, systematically analyzing and introducing issues or content such as the nature of auditing, auditing objectives, auditing standards, auditing methods, auditing evidence, and auditing responsibilities. Part II (including Chapters 11 to 19) comprehensively elaborates on the basic content, procedures, requirements, and methods of financial statement auditing from the perspective of auditing practice. Part III (including Chapters 20 and 21) introduces other auditing or non-auditing business content from the perspective of the development trend of the modern auditing profession, excluding financial statement auditing business. This book has certain academic value.