Auditing (Renmin University of China Accounting Series Textbooks) (Third Edition)

Author: Geng Jianxin Song Chang
Publisher:
Publish Date: 2003-06-04
Features: With the continuous deepening of economic reforms, significant changes have occurred in the fields of accounting and auditing. To adapt to the new situation, we have revised the series of accounting textbooks at Renmin University of China. Auditing highlights the following aspects:
1. The target readership of this book is senior students majoring in accounting, financial management, and other related disciplines, with a focus on non-certified public accountant (CPA) directions. Therefore, this book serves as a textbook for non-audit majors taking Auditing as a required course, corresponding to the Auditing textbook for CPA majors.
2. The book forms a systematic framework centered on CPA auditing, while also incorporating content related to government auditing and internal auditing. This structure aligns with the current state of accounting education in China and meets the needs of teaching in other economic disciplines such as business administration, public finance, and finance.
3. The book provides a relatively comprehensive introduction to China's recently issued independent auditing standards and government auditing standards, offering up-to-date and authoritative content.
4. In the chapters on auditing practice, case studies and adjustment requirements have been added, emphasizing practicality and enhancing the readability of the book.