Auditing: 3rd Edition

Author: Wu Congfan
Publisher:
Publish Date: 2005-03-01
Features: This book explains theories through examples to help readers grasp the meaning of theories from practical cases, striving to make it an audit textbook that combines international and local perspectives as well as theory and practice. Specifically, this book has the following features: (1) Comprehensive content, covering the new developments in auditing, emphasizing industry characteristics, and meeting current and future needs; (2) A systematic learning structure, including new laws and regulations; (3) Emphasis on the integration of audit theory and practice; (4) Integrating the methods of Computer-Assisted Audit (CAA) with the checks of various cycles and accounting subjects in Part 3, and adding certifications beyond financial statements (Chapter 19) in the new edition. The "Audit Practice Corner" has been fully updated, incorporating many helpful website resources and online exercises for self-learning. The book is divided into six parts and 22 chapters, providing detailed discussions on the fundamentals, methods, execution, responsibilities, and certification services of auditing. The concise writing style ensures that readers can absorb the comprehensive knowledge of auditing without feeling overwhelmed by information overload.