Basic Auditing

Author: Li Fengming
Publisher:
Publish Date: 2003-07-16
Features: This book incorporates new achievements, ideas, and methods from domestic and international audit theory research and audit practice. Although it primarily focuses on national audit, it also addresses the needs of social audit. In terms of content arrangement and writing methods, it strives to meet the requirements of economic management majors and adult learners. For example, it fully considers the status of this course and its role in achieving educational goals, balancing the need for a complete system with the need for clear emphasis. Each chapter clearly defines key content, comprehension issues, and application skills. The book consists of 14 chapters and over 400,000 words, primarily elaborating on the fundamental theoretical and methodological systems of audit, including the definition, nature, emergence and development, functions, and roles of audit; the objects, goals, and types of audit; audit institutions and personnel; audit standards, norms, legal relationships, and legal responsibilities; audit basis, audit evidence, and audit working papers; audit procedures; audit methods and basic testing methods; sampling audit methods, algorithmic audit methods, and transaction-based audit methods; audit reports; and audit management. Additionally, it briefly explains the basic practices of corporate financial audit and corporate economic benefit audit. To facilitate adult learning, each chapter begins with "Content Overview" and ends with "Chapter Summary" and "Reflection and Exercises."