Auditing (Second Edition)

Author: Zhao Baoqing, Editor-in-Chief
Publisher:
Publish Date: 2002-04-04
Features: This textbook has the following features: First, it takes the objective basis of 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: the auditor's 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 tasks is ensured, audit risks are controlled and prevented, and ultimately, audit objectives are achieved while taking corresponding audit responsibilities. This logical starting point and main thread lay the foundation for the structure and overall framework of auditing theory. Second, it adapts to the needs of establishing a socialist market economy system and promoting modern enterprise systems in China. In the study of auditing theory and introduction of auditing practice, it focuses on private auditing while also giving consideration to government auditing and internal auditing. Private auditing, government auditing, and internal auditing share many similarities in auditing theory and practice, but they also have differences. From a developmental perspective, in China, private auditing will gradually be strengthened and will become an important component of the audit supervision system.