Auditing - (Fifth Edition)

Author: Qin Rongsheng Lu Chunquan
Publisher:
Publish Date: 2006-10-01
Features: "Auditing" (5th Edition) is revised based on the new requirements proposed by the Ministry of Finance's 2006 release of the Chinese Certified Public Accountant Practice Standards, Corporate Accounting Standards, and other new regulations, combined with the implementation of the "Audit Law," "Company Law," and "Securities Law," catering to the new trends of international business risk-oriented auditing. It has undergone in-depth research and revision. The content of each chapter has been significantly revised to make it more comprehensive and relevant to reality. Specifically, major revisions are mainly reflected in the following aspects: (1) Adoption of the Chinese Certified Public Accountant Practice Standards, which are converged with International Audit Standards; (2) Full implementation of the theory and methods of business risk-oriented auditing; (3) Application of the new audit report format; (4) Timely updates of content related to new regulations.