Author: Jiang Yanhui
Publisher:
Publish Date: 2005-01-01
Features: In recent years, China has undergone significant reforms in the management of basic construction projects. There have been substantial policy changes in supervising and managing financial information of project developers, auditing and inspection of management performance, holding leaders accountable for economic responsibilities, and risk control for project developers. Chapter 1: Overview of Construction Project Audit and Inspection
Chapter 2: Audit Evidence and Audit Testing for Construction Projects
Chapter 3: Sub-item Audit of Construction Projects
Chapter 4: Economic Responsibility Audit of Construction Projects
Chapter 5: Accounting Supervision and Internal Control for Construction Projects
In recent years, China has undergone significant reforms in the management of basic construction projects. There have been substantial policy changes in supervising and managing financial information of project developers, auditing and inspection of management performance, holding leaders accountable for economic responsibilities, and risk control for project developers. This book provides a detailed introduction to the fundamental theories of construction project audit, the audit approach for profit-making entities' financial statements, the audit and inspection methods for the final accounts of construction project budgets, as well as research on risk control in construction projects.
Combining China's accounting culture and audit environment, and fully considering the quality of Chinese professionals and the development trends of the capital market, this book organically integrates advanced Western audit theories into China's audit practice, achieving truth-seeking, keeping pace with the times, pragmatism, and sparking further insights. The editors sincerely hope that readers can truly grasp the key points of construction project audit, helping to establish a sound environment of self-control, self-supervision, and transparent and open accounting information.
Construction Project Audit and Inspection
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