Newly Compiled Auditing Science

Author: Xin Jinguo
Publisher:
Publish Date: 2003-08-01
Features: This book can be used as a textbook for accounting and auditing majors in higher education institutions, as well as for training materials for practicing auditors and financial professionals. It can also serve as a reference for other practitioners interested in auditing. The book focuses on private auditing (certified public accountants) as its main thread, comprehensively and systematically introducing the basic knowledge, theories, and techniques of auditing. It emphasizes incorporating the latest research findings from domestic and international auditing studies, based on current regulations and independent auditing standards. Using the internationally accepted "transaction cycle approach," the book provides a detailed explanation of the practical operations of certified public accountants. It also covers economic benefit audits related to internal auditing. The book is well-structured, contains up-to-date and practical content.