Modern Audit Fundamentals and Practice

Author: Chen Lisheng, Editor-in-Chief
Publisher:
Publish Date: 2005-02-01
Features: This book is based on the talent development goals and teaching points of secondary financial and economic schools. It covers both fundamental theories of auditing and numerous practical auditing cases, emphasizing the cultivation of students' practical auditing skills, making it highly practical. Each chapter includes content summaries and learning objectives, followed by case analyses (with business analyses for relevant chapters) and review questions, which are beneficial for consolidating knowledge. The book introduces various types of audits and auditing agencies, auditing methods and procedures, internal control systems and their evaluation, audits of monetary funds and short-term investments, audits of accounts receivable and advances, and more.