Auditing Basics

Author: Park Geun-hu
Publisher:
Publish Date: 2002-07-01
Features: This book is designed according to the new training objectives for secondary vocational schools, emphasizing the cultivation of practical skills. It can be used as a teaching material for accounting majors and related programs in secondary vocational schools, as well as a training textbook for relevant industry positions or self-study. This book is a national planning textbook for secondary vocational education, developed based on the "Basic Requirements for Teaching Audit Fundamentals" from the "Teaching Guidance Program for Accounting Majors in Secondary Vocational Schools" issued by the Ministry of Education, and referring to the occupational skill assessment standards and technical worker grading standards of relevant industries. The main content of the book includes: General Introduction, Types of Audits, Audit Procedures and Audit Methods, Audit Standards and Audit Basis, Audit Evidence and Audit Working Papers, Internal Control Systems and Their Evaluation, Corporate Financial Statement Audits, Asset Audits, Liability Audits, Owner's Equity Audits, Revenue and Cost/Fee Audits, Profit and Its Distribution Audits, Economic Efficiency and Economic Responsibility Audits, Audit Reports and Management Recommendations, etc. Case study questions are provided at the end of each chapter.