Auditing

Author: Li Xiangzhi
Publisher:
Publish Date: 2001-04-16
Features: This book combines the new changes and content in China's audit field, with private audit (certified public accountant audit) as its core, while also covering relevant aspects of government audit and internal audit. It draws on international audit theories and practices to bridge theory with practice. It comprehensively discusses the fundamental theories of audit and elaborates in detail on specific audit practices. The book provides a relatively thorough introduction to China's recently issued independent audit standards and government audit standards. It also explores and researches the professional ethics and legal responsibilities of auditors, as well as accounting consulting and accounting service businesses. As a result, the content is novel and authoritative. The book strives to be logically rigorous, concise, and easy to understand. In terms of terminology and content presentation, it adheres to audit standards, appending English translations to important terms and striving to align with international audit practices as much as possible.