Auditing

Author: Yu Yumiao
Publisher:
Publish Date: 2002-06-01
Features: This book focuses on the audit of certified public accountants as its main theme, which is primarily based on the following three considerations: First, with the development of China's market economy, especially the growing maturity of the capital market, the significance of certified public accountant audits in protecting the rights and interests of investors and other stakeholders, as well as maintaining the order of the market economy, is becoming increasingly important. Second, certified public accountant audits carry high risks and responsibilities, and the development of audit theory and practice is largely driven by it. Third, certified public accountant audit services are regulated by generally accepted auditing standards, with high standardization, allowing for systematic teaching content. However, considering the other two important components of government audit and internal audit supervision systems, this book elaborates on their characteristics and development status in China and abroad in a separate chapter. The entire book has the following distinctive features: (1) It reflects international audit practices and the dynamic developments in audit theory and practice while closely integrating them with the actual audit practices in China. (2) It fully embodies the requirements of the newly promulgated "Specific Standards for the Independent Audit of Certified Public Accountants" and "Practice Announcements," emphasizing the introduction of audit professional responsibilities and audit quality control systems. (3) It strives to adopt internationally recognized textbook writing methods, including relevant news excerpts and case studies related to the content. Each chapter concludes with a summary, bilingual glossary of key terms, reference materials, numerous discussion questions, and various types of exercises, emphasizing vividness and practicality while facilitating teaching organization.