Audit

Author: Li Min, Editor-in-Chief
Publisher:
Publish Date: 2005-07-01
Features: As a textbook suitable for vocational and technical education in financial accounting and property management, this book is characterized by its novel content, emphasis on fundamentals, focus on application, practical orientation, and self-study convenience. Guided by the "Audit Law of the People's Republic of China," the "Law of the People's Republic of China on Certified Public Accountants," and other audit regulations and theories, the book systematically elaborates on the theoretical system of modern auditing, key audit knowledge, and audit procedures. It provides a detailed introduction to important and novel audit topics such as audit standards, audit evidence, audit records, audit tests, audit points for each accounting element, and the preparation of audit reports, reflecting a strong sense of the times.
The book focuses on introducing the fundamental knowledge and basic principles of the auditing discipline, including the basic meaning, nature, characteristics, and classification of auditing, as well as the audit cycle, audit procedures, key points, and methods of audit operations. It specifically covers audit standards, audit evidence, audit records, audit methods, audit tests, and the key points and main content of each audit cycle. It also elaborates on the audit objectives and procedures for assets, liabilities, owner's equity, revenues, expenses, and profits, as well as the standardized requirements for preparing audit reports. The aim is to lay a solid foundation in auditing for students of accounting or auditing and to foster an understanding of legal auditing practices.