Auditing Principles (Third Edition)

Author: Li Fengming
Publisher:
Publish Date: 2006-01-01
Features: The National Audit Office formulated a five-year development plan for audit work in 2003, and the "Draft Amendment to the Audit Law of the People's Republic of China" has been discussed and passed by the State Council Standing Committee. During the comprehensive advancement of audit work, the characteristics of national audit must be paid attention to. This book takes national audit as the main line while also covering the basic theories, methods, and knowledge of internal audit and social audit. It emphasizes imparting general and universally applicable audit concepts to students. In recent years, both domestic and international audit theory and practice have introduced many new contents, such as the focus on "audit ethics and legal liability" and a deeper understanding of "risk-based audit," all of which are reflected in this book. The third edition of this book strengthens the original book's "high quality, distinctive features, and ability to meet the teaching needs of different types of undergraduate programs in various universities" (review comment), further highlighting the developments in domestic and international audit, embodying the spirit of modern audit laws and standards, and demonstrating stronger scientific rigor and applicability. It is suitable for undergraduate students in economics, management, audit, and accounting majors, as well as for self-study, training, and qualification examination needs for audit professionals.