Case Study of Substantive Testing in Auditing Financial Statements

Author: Zhang Liwen
Publisher:
Publish Date: 2004-06-01
Features:
1. This book uses case studies to comprehensively understand and master common CPA audit techniques and methods.
2. Through case studies, practicing CPAs can understand and master how to organize financial statement audits according to business cycles, grasp the audit risk areas, audit objectives, and key internal control points of each business cycle, and familiarize themselves with the equivalent equivalent procedures and methods of substantive testing of financial statements.
3. Through case studies, become familiar with the specific content of standardized audit procedures and standardized working paper formats, accumulate methods and experience in preparing audit working papers, improve the audit service level of CPAs, and narrow the gap between audit theory and audit practice.
4. Through case studies, learn to apply basic audit theories, basic methods, audit standards, and accounting systems, strengthen audit risk awareness, and improve the comprehensive application ability of CPAs' professional knowledge.
5. Through case studies, the following business cycles of annual financial statement audits of different accounting entities are used as the main case lines, focusing on introducing the audit objectives and substantive testing procedures of major items in annual financial statements, and presenting them in the form of working paper preparation and case analysis to strive for realism.