Auditing

Author: Xiong Nan Yong Peng Lin Jun|
Publisher:
Publish Date: 2005-04-01
Features: Based on a scientific summary of China's audit theory and practice, this book is grounded in the "Audit Law of the People's Republic of China" and the "Law of the People's Republic of China on Certified Public Accountants." It adheres to the requirements of the "Basic Standards for National Audit of the People's Republic of China," the "Basic Standards for Independent Audit of the People's Republic of China," as well as the specific standards and practice bulletins for independent audit. By incorporating the newly issued "Accounting Standards for Business Enterprises" and drawing on recent achievements in audit research, as well as successful experiences and practices in audit work, the book elaborates on the fundamental theories, basic knowledge, and basic methods of audit. It provides a comprehensive discussion and explanation of the basic procedures and main contents of professional audit. The book is characterized by its theoretical depth, practical relevance, and general applicability. It is designed for students in vocational and technical accounting and audit programs but can also serve as a textbook for other related disciplines within economics and management. Additionally, it is suitable for use by accounting and audit personnel in business enterprises, accounting firms, audit firms, and other intermediary organizations as a reference for learning and guiding work. It can also be used as a reference book for correspondence education and self-study examinations.