Principles of Modern Auditing (Third Edition)

Author: Tang Zhongqi
Publisher:
Publishing Date: 2005-01-01
Features: Adhering to the stance, viewpoints, and methods of Marxism, and upholding the principles of "making use of the past for the present" and "making use of the foreign for the Chinese." It incorporates the latest achievements in contemporary auditing theory and reflects the new developments in contemporary auditing practice. The book is guided by the spirit of pooling wisdom and learning from others, aiming to provide a comprehensive and systematic exposition and discussion of the general principles, basic concepts, and fundamental methods of modern auditing. Each chapter includes review questions and references, enabling readers to review and conduct further research. Additionally, from the perspective of deepening theoretical research, the book includes a chapter on "Theoretical Structure of Auditing" at the end; from the perspective of strengthening practical learning, it appendices an article on "Discovering and Handling Errors in Audited Entities," providing readers with a pathway to continue exploring auditing theory and deepening their understanding of auditing practice. The Principles of Modern Auditing is one of the main professional courses required in the teaching plans of accounting and auditing majors, belonging to the nature of fundamental theoretical courses. It is also one of the main required or elective courses for finance and economics majors. The book is written to meet these teaching needs and can also serve as a reference for researchers and practitioners in auditing theory.