Audit Concepts and Methods: Current Theories and Practical Guidelines

Author: [USA] Carmichael
Publisher:
Publish Date: 1999-11-01
Features: This book is a classic textbook for undergraduate and graduate auditing courses in the United States. The content of the sixth edition has been thoroughly updated to fully reflect the latest developments in auditing standards and practices. It summarizes the role of auditing in business and government, elaborates on the application of Generally Accepted Auditing Standards (GAAS), auditing ethics, and external constraints in professional auditing. The book fully reflects the latest changes in U.S. auditing standards and practices. The series of new concepts and methods introduced in the book are not yet universally translated in China. We can only try our best to choose equivalent terms based on our understanding and list them in the English-Chinese glossary at the back of the book for easy reference. The format and style of this book differ significantly from the traditional Chinese textbook model, making it worth learning from and referencing. Each chapter begins with key learning points to help students grasp the main ideas; after the learning objectives, relevant sections of auditing standards are listed to allow students to apply them directly and integrate the knowledge effectively. The chapter exercises are comprehensive and varied, facilitating a deeper understanding of the text. The book also includes a series of appendices that cover all relevant background knowledge. This content arrangement is designed to make learning and review as convenient as possible, improving learning efficiency. With such a well-structured textbook, students generally do not need to rely on other materials. The book covers all important auditing standards bulletins and some other related standards and regulations, providing detailed analysis of their origins and functions rather than merely listing the rules. The discussion questions at the end of the chapters address numerous practical issues encountered in real-world scenarios, helping students deepen their understanding of auditing principles and improve their ability to solve practical problems.