Security audit

Author: Xu Shimin
Publisher:
Publish Date: 2004-10-01
Features: The securities market is an important component of the modern economy and a crucial channel for resource allocation in a market economy. In modern market economies, as the degree of securitization continues to rise, the scope and extent of the securities market's role in the socio-economy are also increasing. In the process of establishing a socialist market economy, China's securities market, guided by the principles of legal compliance, regulation, self-discipline, and standardization, has rapidly developed from nothing to something, from small to large, and from regional to national levels, achieving remarkable accomplishments in just over a decade. This book aims to comprehensively and concisely outline the work of securities auditing from various aspects, including an introduction to auditing, internal auditing and special-topic auditing, securities company business auditing, securities company financial auditing, securities company accounting auditing, and the auditing of internal controls in securities companies. The book is divided into six chapters. The first two chapters are comprehensive, primarily introducing the general concepts and basic methods of securities auditing. The last four chapters are specialized, elaborating on the key points of auditing for securities' main business, accounting, finance, and internal controls. This book is suitable for training securities auditing personnel and can also serve as a reference for securities business professionals, auditors, and students and faculty in financial and economic institutions.