Auditing

Author: Li Ying
Publisher:
Publish Date: 2004-03-01
Features: This book mainly includes the basic concepts of auditing and the development history of auditing, the basic elements and main methods of auditing (sampling auditing, investigation and evaluation of internal controls), audit evidence and audit risk, audit working papers and audit reports. The social auditing section introduces the cycle auditing of major business processes in corporate annual report audits, including the sales cycle, purchasing cycle, production cycle, financial cycle, cash cycle auditing, as well as special project audits such as capital verification audits and special audits. The internal auditing section introduces the characteristics of internal auditing in enterprises and institutions, internal auditing standards, production and operation audits, and management audits. The content of this book is rich, covering both the basic theories of auditing and detailed elaborations on social auditing, government auditing, and internal auditing, comprehensively reflecting the various fields and development trends of current auditing theory and practice. This book can serve as a textbook for accounting majors in higher education institutions and also as a reference for accounting and auditing practitioners.