21st Century Vocational and Technical College Series Textbooks Auditing

Author: Wang Sheng Jiao Zhang Aiqing
Publisher:
Publish Date: 2005-04-01
Features: "Auditing" is one of the textbooks in this series. The entire book is guided by China's "Law of Certified Public Accountants" and "Independent Audit Standards" and other auditing laws and regulations. Based on in-depth research into China's auditing theory and practice, it draws on the successful practices and experiences of Western certified public accountant audits. It comprehensively elaborates on the auditing theory and knowledge that certified public accountants should possess in the audit of financial statements, with a focus on explaining the relevant knowledge and skills of certified public accountants' audit procedures, audit tests, and audit report preparation. The book has the following characteristics in terms of content and structure: ① Taking the audit of certified public accountants as the main line, it also covers the basic knowledge of government audit and internal audit; ② Audit practice is primarily based on the business cycle method, supplemented by the clearing of financial statement items, making the conformity tests and substantive tests involved in financial statement audits complement each other; ③ It emphasizes the learning of basic skills in the audit based on internal control, applying knowledge to practice to facilitate quick familiarity and mastery of audit practice.