Auditing Practice

Author: Zhang Junping
Publisher:
Publish Date: 2004-08-01
Features: This textbook focuses on cultivating modern auditing skills. The content is innovative and highlights key areas. The arrangement of the textbook strives to integrate auditing cases, practical training, and auditing methods, as well as to bridge theory and practice. In addition to being suitable for students of economic management and accounting and auditing majors in higher vocational and technical colleges, it can also be used by auditing teachers, auditors, and self-learners for study and reference. The book is divided into three parts: Fundamentals of Auditing, Independent Auditing Practice, and Internal Auditing Practice. The Fundamentals of Auditing part briefly introduces auditing concepts, auditing objectives, auditing methods, auditing evidence and working papers, materiality and audit risk, internal control testing and evaluation. The Independent Auditing Practice part mainly covers the audit of the sales and collection cycle, the purchase and payment cycle, the production and expense cycle, the financing and investment cycle, the audit of monetary funds, and final audit and audit reports. The Internal Auditing Practice part mainly introduces an introduction to internal auditing, the internal auditing process, internal auditing techniques, and the application of internal auditing.