Research on Independent Audit Theory and Practice

Author: Zhang Yong
Publisher:
Publish Date: 2005-11-01
Features: This book is based on the "Independent Audit Standards for Chinese Certified Public Accountants" and references the Australian Audit Standards and the International Audit Standards System. Its main content includes:
Part 1: Theoretical Research on Independent Audit. This section systematically studies theoretical issues such as the objectives of independent audit, the professional norm system, legal liability, audit procedures, internal control, and audit sampling techniques.
Part 2: Practical Research on Independent Audit. This section focuses on the practical operational issues of independent audit for joint-stock enterprises' accounting cycles.
This book conducts scientific and systematic research on both the theory and practice of independent audit, striving to explore a theoretical and practical system for independent audit that aligns with both China's actual conditions and international practices. It aims to provide effective theoretical foundations and practical methods for the development of independent audit, thereby enabling it to play a greater role in preventing accounting information distortion, promoting the improvement of enterprise management and operations, enhancing economic efficiency, and safeguarding the legitimate rights and interests of the state and investors.