Auditing (Shanghai University of Finance and Economics Accounting Textbook Series)

Author: Zhou Qinye You Jiaying Da Shihua
Publisher:
Publish Date: 1996-06-19
Features: This book is divided into three parts. The first part covers basic theories and methods of auditing, explaining the emergence and development of auditing, the functions of auditing, the tasks of auditing, the role of auditing, the nature of auditing, the types of auditing, auditing institutions, auditors, auditing professional norms, auditing responsibilities, auditing evidence, auditing standards, working papers, auditing methods, internal control and tests of controls, audit risk, the application of statistical sampling in auditing, audit procedures, and audit reports. The second part focuses on financial auditing, covering asset auditing and financial statement auditing. The third part discusses special topics in auditing, including fiscal and financial auditing, financial and economic discipline auditing, economic efficiency auditing, economic responsibility auditing, foreign-related auditing, and computerized auditing.