Auditing

Author: Zhu Rong'en
Publisher:
Publish Date: 2003-04-01
Features: This book is a research outcome of the "Reform Plan for Teaching Content and Curriculum System in Higher Education Towards the 21st Century" by the Ministry of Education. It is a 21st-century curriculum textbook—specifically, one of the core textbooks for accounting majors in higher education institutions nationwide. The content focuses on CPA auditing, introducing fundamental concepts of auditing, audit objectives and planning, audit risk and materiality, internal control and its evaluation, audit sampling, audit evidence and working papers, revenue cycle audit, expenditure cycle audit, inventory and fixed assets cycle audit, financing and investment cycle audit, cash and cash equivalents audit, final audit, audit report, other attestation services, professional ethics and legal liability. Additionally, it covers internal auditing, government auditing, and computer-assisted auditing. The book is rich in content and comprehensively reflects the various fields and new development trends of contemporary auditing theory and practice. It can serve as a textbook for undergraduate accounting majors in higher education institutions, as well as a training manual and reference book for CPAs and auditors.