Auditing

Author: Zhai Xinsheng, Editor-in-Chief
Publisher:
Publish Date: 2004-09-01
Features: Based on the inherent characteristics of auditing, following the objective laws and requirements of teaching, combining theory with practice, presenting content in an accessible and practical manner—this is the purpose of compiling this textbook. The textbook is based on China's independently issued auditing standards, appropriately drawing on the content of international and U.S. auditing standards, aiming to make the textbook both realistic and forward-looking. The textbook demonstrates features that distinguish it from other teaching materials in the following aspects: In terms of theoretical and practical content, auditing has a strong practical nature, with many undergraduate students entering the field of auditing practice after graduation. Based on these characteristics, the textbook focuses on writing content related to auditing practice, emphasizing teachable and operational aspects to enable students to quickly adapt to job requirements after employment. Considering China's audit supervision system, the textbook centers on certified public accountant (CPA) auditing, providing detailed discussions and explorations, while also introducing relevant content on government auditing and internal auditing. The purpose is to help students master and understand the characteristics, objectives, standards, and related knowledge of different audit types, forming a comprehensive concept of the audit supervision system to meet future job requirements for knowledge and skills. After thorough deliberation, the textbook adopts a logical structure system that divides teaching content into basic theory and methods, and auditing practice. The goal is to enable students to further master the skills and methods of auditing practice after deeply understanding auditing theory and methods, making auditing teaching more aligned with the transition from theory to practice. Since CPAs primarily focus on financial statement audits, the textbook provides a detailed introduction to this area. To highlight the main objectives and characteristics of auditing, the textbook only covers the content of capital verification in other auditing services provided by CPAs, without including special-purpose audits such as profit forecasts review or internal control system reviews. This is mainly because these business types are diverse and each has its own unique features, and excessive coverage would detract from the main theme and teaching effectiveness.