Advanced Audit Theory and Practice

Author: Liu Minghui
Publisher:
Publish Date: 2006-01-01
Features: The characteristics of this book are primarily reflected in the following aspects: First, it fully embodies the concept of risk-oriented strategic systems auditing and the idea of value-added auditing; Second, considering the differences between the teaching objectives of the Master of Accounting program and those of undergraduate and graduate programs, the introduction of purely theoretical content is、、; Third, numerous charts, cases, and relevant links are interspersed throughout the text, with the introduction of related content being as concise and vivid as possible, and timely supplements knowledge closely related to the main text and required by learners; Fourth, it expands writing perspectives and fully reflects the impact of changes in related disciplines, laws and regulations, economic policies, and science and technology on the field of auditing. The book is logically divided into 4 parts and 19 chapters. Part I is an Overview of Auditing Theory, including Chapter 1 on the Supply and Demand Analysis of Auditing, which primarily elaborates on the origin and development of auditing, the motivation theory of auditing, and the social role and responsibilities of modern auditing, analyzing the factors affecting the supply and demand of auditing. Part II is Risk-Oriented Strategic Systems Auditing, which systematically introduces the theory and methods of risk-oriented strategic systems auditing. Part III is Audit Failure and Audit Quality Control. Part IV is Fraud Auditing and Other Assurance Services.