Financial Audit (Second Edition)

Author: Li Guirong, Zheng Shiyou, Editors
Publisher:
Publish Date: 1995-07-21
Features: This textbook comprehensively and systematically introduces the principles and practical procedures of financial auditing. Building upon a systematic explanation of general auditing principles, it covers the auditing requirements for basic financial operations such as bank deposits, loans, foreign exchange, and payment settlements. In response to changes in the central bank's macroeconomic control methods, it includes topics like credit plan auditing and asset-liability ratio management auditing. Furthermore, based on major initiatives in financial reforms, it enhances the content system, including financial internal control systems, loan quality auditing centered on risk classification, and cash flow statement auditing, to better meet the needs of financial auditing education in practical financial activities. [Editor's Recommendation] This textbook was developed to meet the teaching needs of financial majors in higher vocational colleges and the financial program of the Central Radio and Television University. It is also suitable for financial cadre training and self-study. Originally titled Principles of Auditing and Financial Auditing, it was approved by the China Financial Textbook Committee and published by the China Financial Publishing House in July 1995. In light of the recent developments and changes in the financial landscape, especially with the deepening of financial reforms, the issuance of new financial regulations, and major initiatives such as macrofinancial control methods and credit asset management practices, we have revised the original textbook to better align with the demands of financial auditing education in practical financial activities.