Auditing (3rd Edition)

Author: Wu Congfan
Publisher:
Publish Date: 2005-03-01
Features: This book explains theories through examples to help readers grasp the meaning of theories from practical cases. It strives to be an auditing textbook that combines both international and local perspectives, as well as theoretical and practical knowledge. Specifically, the book has the following features:
(1) Broad content, covering the new developments in auditing, emphasizing industry characteristics, and meeting current and future needs;
(2) A systematic learning structure, including new laws and regulations;
(3) Emphasis on the integration of auditing theory and practice;
(4) Combining the methods of computer-assisted auditing with the examination of various cycles and accounting subjects in Part 3, and adding certifications beyond financial statements (Chapter 19) in the new edition. The "Auditing Practice Corner" is comprehensively updated, incorporating many helpful website resources and online exercises for self-learning. The book is divided into six parts and 22 chapters, providing detailed discussions on the fundamentals, methods, execution, responsibilities, and certification services of auditing. Its concise writing style enables readers to absorb the comprehensive knowledge of auditing without feeling overwhelmed by information.