Auditing Specification Theory

Author: You Jiarong
Publisher:
Publishing Date: 2002-06-01
Features: This book includes content such as the framework structure of audit standards, the relationship between audit standards and audit theory systems, the connection between audit standards and audit environments, and the relevance between audit standards and audit objectives, etc. The content is comprehensive, well-organized, and logically structured, making it highly scientific, systematic, and theoretical, serving as a valuable reference for relevant professionals.
This book consists of six chapters. Chapter 1 is titled "General Theory," primarily focusing on the meaning of audit standards, the relationship between audit standards and economic responsibilities, and the importance of audit standards in the market economy. Chapter 2 is titled "Framework Structure of Audit Standards," mainly exploring factors to consider when constructing an audit standards system, the characteristics of the system, its content, and the relationships among its various elements. Chapter 3 is titled "Audit Standards and Audit Theory Systems," primarily examining the role of audit standards within audit theory systems, introducing representative domestic and international views on audit theory systems, and presenting the author's own perspective. Chapter 4 is titled "Audit Standards and Audit Environment," focusing on the impact of the four aspects of the audit environment on audit standards. Chapter 5 is titled "Audit Standards and Audit Objectives," primarily studying the evolution of audit objectives and its influence on audit standards. Chapter 6 is titled "Audit Standards and Audit Assumptions," focusing on the meaning of audit assumptions, introducing and reviewing domestic and international scholars' views on the content of audit assumptions, presenting the author's own perspective on the content of audit assumptions, and exploring the relationships between major audit standards such as audit standards, audit ethics, and audit quality control, and audit assumptions.