Auditing

Author: Zhu Rong'en
Publisher:
Publish Date: 2005-08-01
Features: This book primarily focuses on the audit of certified public accountants, 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, and other related content. This book is a research outcome of the Ministry of Education's "Reform Plan for Teaching Content and Curriculum Systems in Higher Education Towards the 21st Century," and is one of the core textbooks for accounting majors in higher education institutions in the 21st century. The book primarily focuses on the audit of certified public accountants, introducing basic concepts of auditing, audit objectives and audit planning, audit evidence and working papers, materiality and audit risk, internal control and its evaluation, audit sampling, revenue cycle audit, expenditure cycle audit, inventory and fixed assets cycle audit, financing and investment cycle audit, monetary fund transactions audit, final audit, audit report, other attestation services, professional ethics and legal liability. Additionally, it covers internal audit and government audit. 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 students in accounting majors at universities, as well as a training manual and reference book for certified public accountants and auditors.