Auditing (Second Edition)

Author: Zhu Rong'en
Publisher:
Publish Date: 2005-03-28
Features: This book is a research outcome of the Ministry of Education's "Reform Plan for Teaching Content and Curriculum Systems in Higher Education Towards the 21st Century," and is one of the core textbooks for accounting majors in higher education institutions in the 21st century. The content of the book is primarily focused on CPA auditing, introducing fundamental concepts of auditing, audit objectives and audit planning, audit evidence and audit working papers, materiality and audit risk, internal control and its evaluation, audit sampling, revenue cycle auditing, expenditure cycle auditing, inventory and fixed assets cycle auditing, financing and investment cycle auditing, monetary fund transactions auditing, final audit, audit report, other attestation services, ethics and legal liability. Additionally, it covers internal auditing and government auditing. The book is rich in content and comprehensively reflects the various fields and new development trends of contemporary auditing theory and practice. It can serve as a textbook for undergraduate students in accounting majors at universities, as well as a training manual and reference book for CPAs and auditors.