Auditing

Author: Roger
Publisher:
Publish Date: 2006-09-01
Features: This book comprehensively introduces China's audit supervision system and elaborates on modern audit theory and practice from the perspective of independent audit. The book is divided into fourteen chapters, with the main content including: Introduction (Concept and characteristics of audit, functions and roles of audit, objects and classification of audit, objectives and standards of audit, audit organization and audit personnel); Professional norms and legal liability; Audit methods and audit procedures; Audit evidence and audit working papers; Internal control testing and evaluation; Audits of various business cycles and monetary fund audit; Audit conclusion and audit report; Capital verification.