Auditing

Author: Liu Hua / Xiao Li Min (editors)
Publisher:
Publish Date: 2005-06-01
Features: For systematic auditing teaching in higher education institutions, it is essential to fully emphasize the establishment and application of auditing theory, pay attention to and highlight the focus and reflection on the development status of the auditing discipline, and closely connect with practice to confront, explore, and resolve confusions related to auditing in areas such as quality control and liability litigation. It requires a deep understanding of the past, present, and future of the auditing profession. It should take CPA auditing as the main thread while filling the gaps in knowledge related to national and internal auditing. It should not only understand the domestic auditing practices and national conditions but also pay attention to the trends in developed countries like the UK and the US, as well as the international industry. It should explain both the conventional auditing procedures and norms while transmitting the correct auditing concepts. During the process of developing auditing teaching materials, higher education institutions urgently need textbooks that align with the above training objectives, which is also the original intention and basic positioning of this book. In terms of structure and content, this book strives for innovation, attempting to restore auditing to its original form, which is known for its logic and language strengths. While reflecting the latest auditing practices, concepts, and theories, it actively inherits and conscientiously summarizes the research achievements of classic auditing works.