Audit Case Study

Author: Zhao Baoqing
Publisher:
Publish Date: 2004-08-01
Features: This book is a teaching material for the Accounting (Bachelor's Degree) program of Open Education at the China Central Radio & Television University. It has the following features:
A complete system. The book first ensures coordination with prerequisite courses such as Advanced Financial Accounting, Advanced Financial Management, Accounting System Design, Financial Statement Analysis, and Financial Case Studies in terms of content system, maintaining overall consistency. Second, it focuses on the logical connection between chapters and case studies, ensuring the systematic integrity of the book. Finally, it carefully selects the content and structure of each case study to maintain their relative independence.
A scientific approach. Building on the foundation of a systematic structure, the book adheres to scientific principles, reflecting a rational approach: First, it aligns the content, procedures, and methods of auditing with international conventions while considering China's specific circumstances. Second, it highlights the unique role of certified public accountants in market economies while also addressing the dominant role of government audits and the foundational position of internal audits in China. Third, in line with the integrated teaching design of multiple media, it organically combines each case study's teaching objectives, requirements, content, and learning guidance to suit distance education. Fourth, within each case study's teaching content, it describes the manifestations of accounting frauds in audited entities, as well as the techniques for detection and verification, emphasizing the adjustment process to ensure clarity and ease of understanding.
Practical content. Auditing is a practical discipline, and auditing case studies emphasize operational aspects. This book reflects this characteristic: First, all case studies reflect or depict the content of specific stages or processes in actual auditing work. Second, each case study focuses on analyzing and researching the core issues auditors address, such as fraudulent accounting practices in audited entities and their detection, verification, and adjustment. Third, each case study is followed by a set of practice and reflection questions to deepen understanding and mastery of the content.
This book can not only serve as a teaching material for Radio & Television University but also be used as a textbook for accounting, auditing, and related majors at universities that offer auditing case study courses.