Modern Auditing

Author: Chen Weisi
Publisher:
Publish Date: 2003-09-01
Features: Auditing is an independent economic supervisory activity, which has special functions compared to professional supervision. Looking at the process of auditing history in China and abroad, it can be clearly seen that auditing arises and develops based on the needs of economic supervision under certain economic relationships. Following the laws of economic development and management requirements, the content and scope of auditing work are continuously enriched and expanded. The development process of the theory and practice of external auditing in this book introduces readers from simple to complex the emergence and development of auditing, the characteristics of the auditing profession, the basic concepts of auditing, auditing procedures, auditing methods, and the main models of auditing. In combination with the current development status of auditing theory and practice, it also looks forward to the development of modern auditing research and proposes new fields and directions for auditing research. This series of books can be said to be the crystallization of joint efforts by scholars from Hong Kong and mainland China, fully reflecting the characteristics of combining domestic practical experience with international cutting-edge dynamics in this field. It is hoped that through this series of books, it can provide a platform for knowledge updating and mastering modern financial and economic tools for a broad range of financial and economic cadres and workers in China.