Auditing

Author: Wu Qiusheng
Publisher:
Publish Date: 2006-11-01
Features: With the promulgation and implementation of the new independent audit standards in 2006, China's audit standards have truly achieved international convergence, and the management and methods of independent audit in China will also undergo profound changes. This textbook systematically introduces the theory and practice of auditing based on the current audit laws, standards, systems, and the new developments in audit theory. The book consists of fifteen chapters, each accompanied by key points, introductory content, cases, chapter summaries, review questions, and discussion and reflection questions. The textbook has the following features: 1. It strives to incorporate the latest developments in contemporary audit theory and practice, highlighting the modern characteristics of auditing; 2. It primarily focuses on explaining the fundamental theories, methods, and practices of modern independent audit, emphasizing the foundational nature of the textbook; 3. It systematically elaborates on the basic process of independent audit and the fundamental cycle of financial statement audit, reflecting the systematic nature of the content; 4. It attempts to interpret the basic theories and methods of auditing using real-world audit cases, enhancing the vividness of the discussion.