Auditing

Author: Zhang Jixun
Publisher:
Publish Date: 2003-11-01
Features: "Auditing" is one of the core courses in the accounting major, a required course, and a knowledge and skill set that students must master. Learning auditing enables students to grasp the basic theories, methods, and skills of auditing, making the accounting discipline system more complete and the knowledge more comprehensive. It not only equips students to handle various aspects of finance and accounting but also to take on work in national auditing, internal auditing, and private auditing. This textbook primarily focuses on the audit of certified public accountants. During the writing process, it fully draws on the strengths of auditing textbooks published domestically and internationally in recent years and incorporates new achievements in auditing theory and practice. This book has the following characteristics:
1. Rational textbook structure, aligning with cognitive patterns. The textbook structure is primarily arranged based on the intrinsic logical principles of auditing and the cognitive patterns of beginners.
2. Organizes auditing practices according to business cycles. This book employs the internationally recognized business cycle method to explain the content of auditing practices, dividing a company's production and operational activities into several cycles and auditing each cycle separately.
3. Comprehensive and up-to-date content. The book contains 21 chapters, covering a relatively comprehensive range of topics in auditing theory and practice.
4. Sufficient case studies. Auditing is a highly practical discipline. To bridge the gap between theory and practice and deepen the understanding of course content, necessary case studies are included at the beginning and throughout each chapter, further enriching the textbook's content.
5. Grounded in China's actual practices. Although the book incorporates some mature theories and methods from abroad, its focus remains on China's auditing practices, serving to guide them.
6. Accompanied by a teacher's manual and multimedia courseware. To facilitate teaching and self-study, the book is equipped with a dedicated teacher's manual, including answers to exercises.