Auditing Fundamentals

Author: Cheng Si
Publisher:
Publish Date: 2004-07-01
Features: This book consists of two parts: Principles of Auditing and Auditing Practice, divided into eight chapters. It covers the fundamental content of auditing theory and practice, including: the basic nature of auditing, auditing standards and basis, auditing procedures and methods, auditing evidence and working papers, internal control and its testing, audit reports, and accounting statement audits. The book is rich in content, well-structured, easy to understand in language, emphasizes the combination of theory and practice, and has strong practicality and operability. It also reflects the international requirements of auditing theory and practice, making it a textbook that meets the characteristics of vocational education. This book can be used as a teaching material for various vocational and technical colleges, higher colleges, as well as a training and self-study book for finance and accounting personnel.