Auditing

Author: Liu Xuehua, Editor-in-Chief
Publisher:
Publish Date: 2005-07-01
Features: This book takes the audit of certified public accountants as the main line and systematically introduces the relevant content of audit theory, basic methods, and practice in accordance with the inherent logical rules of auditing and the cognitive patterns of learners. The book is divided into 16 chapters. Chapters 1 to 6 introduce the basic theory and methods of auditing; the main content includes General Theory, Audit Objectives and Audit Planning, Audit Materiality and Audit Risk, Internal Control and Risk Assessment, Audit Evidence and Audit Working Papers, and Audit Sampling, among others. Chapters 7 to 13 use the internationally accepted business cycle method to elaborate on the specific content of audit practice, mainly including the audit of the sales and collection cycle, the purchase and payment cycle, the production cycle, the financing and investment cycle, the audit of fixed assets, the audit of special items, and the conclusion of the audit and audit reports, among others. Chapters 14 to 16 introduce other attestation services commonly encountered by certified public accountants, professional ethics, legal liability, as well as government auditing and internal auditing. Since auditing is a highly practical discipline, to deepen students' understanding of audit theory and knowledge and to enhance their practical operational skills, review questions and some necessary practical operation materials and cases are arranged at the end of each chapter.