Basic audit

Author: Jiang Wu
Publisher:
Publish Date: 2000-07-01
Features: Basic Auditing is a planned teaching material for higher vocational and community colleges under the Ministry of Education. It is compiled in accordance with the Basic Requirements for Teaching of Basic Auditing Courses in Higher Vocational and Community College Education newly formulated by the Ministry of Education. The book elaborates on the fundamental theories, basic knowledge, and basic methods of auditing, as well as the basic skills of enterprise auditing. The entire book is divided into ten chapters, namely: General Introduction; Types, Methods, and Procedures of Auditing; Enterprise Internal Control System Auditing; Enterprise Financial Statements—Balance Sheet, Income Statement, and Cash Flow Statement Auditing; Current Assets, Long-Term Investments, Fixed Assets, and Intangible Assets Auditing; Current Liabilities, Long-Term Liabilities, Contingent Liabilities, and Owners' Equity Auditing; Revenue and Cost and Expense Auditing; Profit and Its Distribution Auditing, Enterprise Bankruptcy and Merger Auditing; Audit Report and Management Suggestions; Capital Verification. The book has a complete system, rational structure, and clear hierarchy. Its content basically reflects the latest achievements in auditing theory and practice, embodies the fundamental requirements of China's auditing laws and auditing standards, and features moderate difficulty and complexity. It is characterized by being new, comprehensive, and practical, making it suitable for teaching basic auditing courses in accounting programs at higher vocational and community colleges. It can also serve as a selective course textbook for economics and management majors, as well as a reference for training and self-study in auditing, accounting, taxation, finance, and other departments.