Auditing Principles and Practice

Author: Shen Tong, Editor-in-Chief
Publisher:
Publish Date: 2006-02-01
Features: This book is written in accordance with the requirements of the Ministry of Education's "Talent Development Plan for Accounting Majors in Higher Vocational and Community College Education." The writing process adheres to the main line of cultivating modern auditing technology application capabilities, fully drawing on and absorbing the latest research findings in domestic and international auditing theory and practice in recent years. It strives to be highly scientific, professional, and practical. When constructing the framework of auditing practice, the book focuses on the capital cycle in business operations, conducting in-depth audits of each cycle process. This helps students not only master auditing knowledge but also learn practical operations, continuously improving their auditing skills. Based on the introduction of fundamental principles and basic knowledge, it integrates computer auditing technology, capital verification, and asset appraisal, allowing students to choose according to their needs. To facilitate students in consolidating their knowledge and fully achieve the connection between theory and practice, the book not only includes practical cases, case studies, and review questions in each chapter but also provides a large number of simulated questions in the appendix. This book can serve as a teaching material for students in higher vocational and community colleges, as well as a reference for accounting and other economic and management professionals.