Auditing Theory and Practice

Author: Ye Chenggang
Publisher:
Publish Date: 2005-11-01
Features: This series of books is officially launched with the aim of: promoting advanced concepts and experiences in accounting education; injecting high-quality products into the diverse accounting book market. The series features the following:
· A strong author team, consisting of highly experienced accounting professors from the University of International Business and Economics, who have co-authored numerous books. Some of their works have been recognized as Beijing Municipal Excellent Teaching Materials. This series is a crystallization of their collective wisdom.
· Broad perspectives, aligned with educational objectives, and problem-solving from the perspective of enterprises or organizations to expand the horizons of accounting students.
· Closely integrated with the latest developments and content in China's accounting field, while drawing on mature theories and experiences from abroad. Through extensive case analyses, it strives to deliver fresh and vivid content.
· Unified and standardized format, strong practicality. Each chapter includes learning objectives, cases or introductions at the beginning and end to help students identify key learning points and generate interest in the content. Each chapter is followed by bilingual key terms, discussion questions, and exercises in both Chinese and English. The book also includes answers to selected exercises at the end for self-assessment.
· Suitable for teachers and students in accounting, financial management, business administration, public finance, and financial studies.
This book comprehensively and systematically discusses the systematic theories, methods, and knowledge systems of audit supervision. The first part, "Basic Theories and Methods of Auditing," explores fundamental concepts, audit standards, classification and methods of auditing, audit procedures and plans, audit materiality, audit risk and audit strategies, audit evidence and working papers, internal control testing and control risk assessment, and audit sampling. The second part, "Audit Business Processes and Audit Reports," elaborates on audit cycles, closing audits and audit reports, computer auditing and network auditing, capital verification, and accounting consulting services.
This book is characterized by its comprehensive content, strong practicality, high authority, and innovative format. Its content system is suitable for teaching in China's accounting and financial management fields, as well as serving as a reference for auditors in accounting firms, economic management personnel in enterprises and institutions, and for audit-related learning and discussions.