Auditing (2nd Edition) [Capital University of Economics and Business Press]

Author: Zhang Yongguo
Publisher:
Publish Date: 2002-02-19
Features: After revision, the book "Auditing" still inherits and optimizes the chapter structure of the first edition, which is divided according to the audit business cycle. In terms of content, it has been improved and supplemented. Compared to the first edition, the second edition has the following features and changes: (1) It integrates the knowledge of the Certified Public Accountant (CPA) audit standards and practical announcements issued in China since 1999 into the book, mainly revised in Chapter 16 and related business cycle chapters, making the book more contemporary. (2) It incorporates the new "Accounting" regarding accounting responsibilities and the new "Enterprise Accounting System," which adds accounting principles and accounting standards, such as the audit of asset impairment provisions, into the testing objectives, content, and scope of each corresponding business cycle. (3) It improves and optimizes the structure of audit business division according to the types of economic business cycles. (4) It specifically includes chapters to highlight key issues in the current field of CPA auditing, such as the construction of audit standards systems, audit quality control, the development of audit ethics, and the regulation of audit legal liability. (5) The use of more accurate and concise terminology is a fundamental requirement for the revision of the book, and it has been implemented throughout the revision of each chapter, achieving a greater degree of improvement in achieving the goals of accurate explanation and concise language. (6) To facilitate systematic learning, comprehension, and digestion of knowledge, as well as to better reference the book, review questions have been added to each chapter during the revision.