Small Business Audit Practice

Author: Gao Yunbin
Publisher:
Publish Date: 2001-09-01
Features: This book is primarily aimed at small industrial enterprises, guided by the current Chinese Code of Professional Ethics for Certified Public Accountants. Based on the reference and summary of small enterprise audit work manuals and practical experiences from some accounting firms both domestically and internationally, it attempts to provide a set of concise audit procedures and methods for the audit of financial statements of small enterprises. It also summarizes some common issues encountered in the audit of small enterprises in China and proposes suggestions on how to prepare audit work papers for small enterprises, specifically for major financial statement items.