Auditing Methods and Examples of Financial Statements

Author: Zhang Jianxin
Publisher:
Publish Date: 2003-01-01
Features: Financial statements are documents provided by enterprises to reflect their financial position on a specific date and the results of operations and cash flows for a basic accounting period. They are the final outcome of financial accounting work, a concentrated embodiment of condensed accounting information, and the primary consideration object for accounting standard setters and external groups with vested interests, such as investors, creditors, and government departments. Whether the preparation procedures and methods of financial statements have issues, and whether the accounting information they reflect is true, legal, and fair, are important concerns for financial statement users. Based on the Enterprise Accounting System and other relevant financial, accounting, and auditing regulations, this book introduces and analyzes the methods and practices of auditing and reviewing corporate financial statements in detail, including numerous real-world cases that provide significant guidance for practical work.