Auditing Theory and Cases

Author: Liu Hua
Publisher:
Publish Date: 2005-03-01
Features: This book is written by Liu Hua, a Ph.D. in Management (Accounting) specializing in auditing theory from the School of Accounting and the Institute of Accounting and Finance at Shanghai University of Finance and Economics, as well as a Certified Public Accountant of China. It strives for innovation in structure and content, aiming to restore auditing to its original form, which is characterized by logic and language. The book emphasizes the establishment and application of auditing theory, pays attention to the development status and reflection of the auditing discipline, explores the historical patterns of the auditing profession's development, analyzes domestic auditing practices and national conditions, closely follows the trends of developed countries in the UK and the US and the international industry, confronts and discusses practical issues and future development directions in auditing; explains conventional auditing procedures and norms, summarizes excellent auditing experiences and techniques, and transmits new auditing concepts. This book is an important learning resource for auditing professionals to systematically study and master auditing theory, gain insights into the auditing profession, and analyze auditing cases. Due to this being a pioneering attempt to break through the traditional knowledge framework of the auditing discipline, coupled with the urgency of time and the author's limited expertise, it is sincerely requested that experts, scholars engaged in auditing theory research, auditing practice, and auditing teaching offer criticism and corrections.