Auditing Fundamentals and Practice: National Higher Vocational Education Planning Textbook. Financial Accounting Specialty

Author: Xiao Xiaofei
Publisher:
Publish Date: 2005-08-01
Features: This book adheres to the principle of "simplifying theory and emphasizing practice," systematically elaborating on the fundamental concepts of auditing; auditing standards and legal liability; auditing procedures and methods; auditing evidence and working papers; audit materiality and audit risk; internal control systems and their evaluation; the audit of individual items on financial statements; audit reports; computer auditing, etc. Numerous typical, practical, and innovative audit cases are introduced in different chapters. This textbook is developed based on the training objectives of higher vocational education in China and the current level of higher vocational students. It integrates theory, practice, and case studies, with concise and easy-to-understand language, suitable for various levels. Each chapter is accompanied by exercises and reference answers. This book is suitable for students majoring in accounting and auditing in higher vocational colleges, can also serve as a textbook for other related majors in economics and management disciplines, and can also be used as a reference book for audit professionals.