Certified Public Accountant Audit Technology and Practice

Author: Li Yongchen
Publisher:
Publish Date: 2004-03-01
Features: This book makes innovative contributions to the audit of certified public accountants: it proposes that the essence of auditing is to verify and report the comprehensive and effective fulfillment of the entrusted economic responsibilities of internal institutions and personnel within a company, as well as the special economic control applied to it. Based on this, it puts forward the essential objectives and overall objectives of auditing. This book makes innovative contributions to the audit of certified public accountants: it proposes that the essence of auditing is to verify and report the comprehensive and effective fulfillment of the entrusted economic responsibilities of internal institutions and personnel within a company, as well as the special economic control applied to it. Based on this, it puts forward the essential objectives and overall objectives of auditing. It is the first to distinguish between auditing postulates and the auditing hypothesis system and discusses them, elaborating on the basic concepts of auditing and arguing that the basic concepts of auditing serve as the foundation for constructing the auditing normative system. From the perspective of the evolution of auditing methods, it discusses the background, concepts, methods, and procedures of various auditing models such as the account-oriented audit model, the system-oriented audit model, and the risk-oriented audit model. Based on the "Internal Control Standards" promulgated by the Ministry of Finance in 2001, it discusses the methods of internal control.