Auditing Tutorial

Author: Xu Ping
Publisher:
Publish Date: 2004-07-01
Features: Rich content, innovative structure, easy to understand, convenient for learning and mastering. This book is suitable for teaching at all levels and can also be used by auditors, accountants, and economic management personnel for study and reference. It also provides some help for candidates preparing for the national unified examination for Certified Public Accountants. Certified Public Accountants are a product of the market economy and also the foundation upon which the market economy system relies. The goal of China's economic system reform is to establish a socialist market economy system, which objectively requires accelerating the cultivation of a large number of professionals to meet the needs of the development of the Certified Public Accountants industry. In light of this trend, this textbook has undergone significant changes in its writing approach. In addition to briefly introducing the relevant content of government auditing and internal auditing in each chapter, the entire textbook focuses on elaborating the basic theories, methods, and business skills of independent auditing. In terms of basic theories, it incorporates the latest research findings from the Chinese auditing academic community. In terms of basic methods and business skills, it emphasizes the connection between theory and practice, accompanied by illustrative short-answer questions and business analysis questions.