Auditing Tutorial

Author: Jiang Wu
Publisher:
Publish Date: 2001-07-01
Features: This book is compiled in accordance with the requirements of the Ministry of Finance's "Tenth Five-Year Plan" for textbook development to meet the needs of China's rapid development of higher vocational education. It serves as a textbook for economic majors in vocational and technical colleges nationwide. In addition to being suitable for accounting teaching, it can also be used as a textbook for elective courses in other finance and economics majors, as well as non-financial economic majors. It can also be used for training or self-study for professionals in auditing, public finance, and finance. The content of the book focuses on private (social) auditing while also covering government auditing and internal auditing; emphasizes corporate financial auditing while also including other types of (industry) audits; and prioritizes auditing practice while explaining the basic theories, fundamental knowledge, basic methods, and skills of auditing. This textbook is based on the extensive experience accumulated from previous textbook development efforts in higher financial and economic vocational colleges, and it has been compiled after widely soliciting opinions from relevant experts and scholars, in accordance with the approved textbook development outline.