CPA Attestation: A Premium Series Textbook for Bachelor's Degree Programs in Finance and Accounting

Author: Lü Xianbei
Publisher:
Publish Date: 2004-08-01
Features: In recent years, the growth of the traditional audit business market has slowed down or even stagnated. However, the market for services provided by certified public accountants (CPAs) leveraging their professional skills and industry knowledge still holds significant potential. As a result, attestation services have seen substantial development in recent years. With societal progress, knowledge updates, and deepening understanding, it is essential to keep pace with the times. The purpose of compiling this book is both to broaden the knowledge base and enhance the professional skills of students in the field of CPA specialization, and to guide practicing CPAs in developing "horizontal" business services, thereby addressing the current situation of insufficient effective demand in the accounting market. During the compilation process of this book, the following principles have been reflected: , Systematicity. Based on our understanding of attestation services, existing conventional names, and Chinese-style thinking, we have categorized attestation services into five aspects: audit, review, reperformance, compliance attestation, and agreed-upon procedures, which collectively form the attestation services framework. Second, Foundational. When introducing new developments in attestation services, we emphasize the existing business foundation of CPAs in China and comparative reporting on audit and review. Third, International. For attestation services and standards that are currently not available in China, we focus on introducing the practices of advanced countries abroad to provide references for CPAs in China when engaging in related business activities.