Auditing Case Analysis of Financial Insurance Companies

Author: Gao Yaqing
Publisher:
Publish Date: 2002-05-22
Features: This book combines the audit procedures stipulated by the "Independent Audit Standards for Chinese Certified Public Accountants," with highly operational audit methods. The case materials are extensively sourced from practical audit work, making it practical, innovative, and systematic. It serves as a positive guide and reference for audit intermediaries conducting audit services for financial and insurance enterprises. The book is divided into twelve chapters, covering topics such as bank deposit transactions, loan transactions, fund borrowing transactions, investment transactions, intermediary services, interbank and intercompany transactions, fund management, financial management, off-balance-sheet transactions, asset-liability management, securities company business, insurance company business audit procedures, practical cases, and typical cases. The target readers of this book are mainly social audit professionals, as well as serving as a reference for staff of national audit departments and internal audit and inspection personnel of financial and insurance enterprises.