Auditing Principles and Practice

Author: Ou Kangsheng
Publisher:
Publish Date: 2006-01-01
Features: To adapt to the rapid development of higher vocational education and cultivate a large number of high-level applied accounting professionals with theoretical knowledge and a strong emphasis on practical skills, this book is specifically written for the characteristics of vocational education teaching and the knowledge and ability levels of students. This textbook primarily targets the core courses of accounting majors in higher vocational colleges. It can also be used as a compulsory or elective course for accounting and economic management majors in general higher vocational colleges, adult higher vocational colleges, and (secondary) vocational colleges affiliated with undergraduate institutions. Additionally, it can serve as a training and self-study resource for officials in accounting, auditing, and fiscal and tax departments.
Based on the Independent Audit Standards for Certified Public Accountants in the People's Republic of China, the Audit Law of the People's Republic of China, the Independent Audit Standards for Certified Public Accountants in China, the enterprise accounting standards issued by the state, and the Enterprise Accounting System, this textbook systematically elaborates on the basic theories, fundamental knowledge, and basic methods of auditing, with a focus on practical auditing. It highlights case studies and practical training, making it suitable for both teaching and learning, and helps cultivate students' hands-on skills. Each chapter includes a dedicated section for skill training to provide students with exercises.