Essentials of Financial Audit and Case Studies

Author: Li Sanxi
Publisher:
Publish Date: 2006-05-01
Features: The "Provisions on Internal Audit Work" issued by the National Audit Office, the "Basic Standards for Internal Audit" and "Code of Ethics for Internal Auditors" issued by the China Institute of Internal Auditors, as well as several specific standards and their operational guidelines, are important components of the professional norms for internal audit. They serve as the fundamental guidelines for the conduct of internal audit institutions and personnel. To assist internal auditors in learning and understanding the basic norms of internal audit, we have compiled "Essentials of Financial Audit and Case Studies" based on training course materials for internal auditors in Sinopec, China National Food and Strategic Reserves Administration, education, taxation, tobacco, and other systems. This book explains internal audit norms through case studies. The book is organized in the format of case studies, problem-solving, essential norms, and case analysis, making it convenient for internal auditors to learn and understand. Considering the busy work schedules, limited study time, and the relatively large number of non-professionals among internal auditors, the book explains the norms primarily through chart analysis, aiming to make the content as easy to understand and concise as possible.