Auditing

Author: Liu Jianjun
Publisher:
Publish Date: 2006-02-01
Features: The content of this book is divided into three parts. The first part covers the basic theories of auditing, including fundamental concepts of auditing, auditing ethics, legal liability, auditing objectives, auditing procedures, auditing evidence, audit working papers, and internal control reviews. The second part focuses on business cycle audits, including compound testing and substantive testing for cycles such as sales and collections, purchasing and payments, production and inventory, fixed assets, investments, and financing. The third part discusses the conclusion of audits and audit reports. This book can serve as a textbook for undergraduate and graduate students in financial management, accounting, auditing, asset valuation, and business administration. It is also suitable as a reference for self-study exams or as training material for subsequent education for financial and accounting professionals at various levels. The book is divided into three parts: basic theories of auditing, business cycle audits, and the conclusion of audits and audit reports. It elaborates on auditing ethics and legal liability, auditing objectives and procedures, as well as control testing and substantive testing for cycles such as sales and collections, investments, and financing.