Basic Auditing National Adult Higher Education Planning Textbook

Author: Li Fengming, Editor-in-Chief
Publisher:
Publish Date: 1999-06-01
Features: This book incorporates new achievements, ideas, and methods from domestic and international research on auditing theory and practical auditing. Although it primarily focuses on national auditing, it also addresses the needs of social auditing. In terms of content arrangement and writing methods, it strives to meet the requirements of economic management majors and adult learners. For example, it fully considers the status of this course and its role in achieving educational goals, balancing the need for a complete system with the need for clear emphasis. Each chapter clearly defines key learning points, comprehension issues, and application skills. The book consists of 14 chapters and over 400,000 words, primarily explaining the basic theoretical and methodological systems of auditing, including the definition, nature, emergence and development, functions, and roles of auditing; the objects, goals, and types of auditing; auditing institutions and personnel; as well as auditing standards, norms, legal relationships, and legal responsibilities. It also covers auditing basis, auditing evidence, and working papers; auditing procedures; auditing methods and basic testing methods; sampling auditing methods, algorithmic auditing methods, and transaction-based auditing methods; audit reports; and audit management. Additionally, it briefly explains the basic practices of corporate financial auditing and corporate economic benefit auditing. To facilitate adult learning, each chapter begins with "Content Highlights" and ends with "Chapter Summary" and "Reflections and Exercises."