Audit

Author: Chen Jiansong
Publisher:
Publish Date: 2005-07-01
Features: This book integrates the fundamental theories of auditing with practical auditing skills. The theoretical section introduces the new auditing standards, emphasizing the training of auditing practical skills, including independent auditing standards, audit procedures, audit classifications, audit methods, audit evidence, audit working papers, and internal control systems. The practical section covers asset audits, liability audits, owner's equity audits, computerized audits, and audit reports. Each chapter includes a summary and exercises, making it highly operational and convenient for teaching. This book can serve as a teaching material for accounting and finance majors in vocational and technical colleges, as well as a training textbook for auditors.