Audit test

Author: Li Guoyou
Publisher:
Publish Date: 2006-01-01
Features: This book focuses on the learning of practical skills for national auditors, with particular emphasis on the operability in audit practice, aiming to be concise and practical. It is compiled within the scope of relevant laws and regulations on auditing, drawing on the latest theories from domestic auditing textbooks, while also considering the new developments, trends, and dynamics in China's accounting and auditing fields. The book also incorporates advanced experiences from social auditing in a timely manner. During the writing process, the author conducted multiple discussions with relevant experts and scholars on the content of each chapter. It can be said that the writing process of this book is also a process of the author's research and improvement in auditing theory. The book is divided into nine chapters: Chapter 1: Introduction to Audit Testing, which primarily explains the emergence, application, and development of audit testing in the audit evidence model, as well as the basic concepts and content of audit testing. Chapter 2: Internal Control Testing, which introduces the content of internal controls, preliminary evaluation, types, scope, and procedures for testing internal controls, re-evaluation of internal controls, and their impact on substantive testing. Chapter 3: Substantive Testing Methods, which discusses the concept, basic methods, and specific methods of substantive testing in conjunction with the content of control testing. Chapter 4: The Application of Computers in Audit Testing, which introduces the characteristics of computer information systems, their impact on audit work, and the application of computers in audit testing. Chapters 5 to 9 are categorized by accounting business cycles, providing detailed explanations of the recording, activities, control testing, and substantive testing content for each cycle, as well as the relevant issues that should be noted in audit testing. This book summarizes relatively mature experiences while also prospectively addressing future developments in audit methods, making it a reference book suitable for auditors to learn. It is hoped that this book can become a trusted mentor and friend for auditors, and also play a leading role in promoting the research of audit methods and theories.