Auditing

Author: Fu Liying, Editor-in-Chief
Publisher:
Publish Date: 2004-08-01
Features: The book begins with an introduction to the auditing profession and then systematically presents the theoretical part in the sequence of profession—norms—methods—evidence—risk—internal control review, aiming to help students (readers) gain a profound understanding of the auditing profession. The practical part is closely integrated with theory, emphasizing the introduction and application of new regulations, making it highly operational. Another feature of the book is its focus on case studies, incorporating numerous cases in both the main text and post-lecture exercises to avoid dry and general descriptions, thereby enhancing the efficiency and quality of auditing learning. The book is divided into 14 chapters, with chapters 1 to 7 covering the theoretical part, including the auditing profession, auditing norms, audit objectives and audit planning, audit techniques and their development, audit evidence and working papers, audit materiality and audit risk, and internal control testing and evaluation. The practical part is organized by business cycles, with the last two chapters being "Concluding the Audit" and "Audit Report and Management Recommendations." This book is suitable for students majoring in finance, economics, and business management in ordinary universities and colleges, as well as professionals and non-professionals engaged in auditing practice.