Auditing (Revised Fourth Edition)

Author: Liu Daxian, Editor-in-Chief
Publisher:
Publish Date: 2004-07-01
Features: The "Auditing" textbook, part of the "Accounting Series Textbooks" by Capital University of Economics and Business, has been highly regarded and favored by faculty and students of many institutions as well as professionals in the auditing field since its publication in 1995. With the initial establishment of modern corporate systems and the rapid development of the securities market in China, significant changes have occurred in our accounting and auditing standards. As auditing is an essential component of modern enterprises and an indispensable intermediary in the securities market, its theory and practice have naturally been updated and developed. Although we revised and reorganized the book in January 2000 (second edition) and July 2001 (third edition), it still could not keep pace with these changes and developments. Therefore, we have decided to revise it for the fourth time. Compared to the third edition, there has been no change in the book's structure, but the content has been updated based on the spirit of some newly issued specific auditing standards after 2002 (such as "No. 7 Specific Auditing Standard—Auditing Reports"), particularly in Chapters 2, 8, 11, and 14, and Section 2 of Chapter 13 has been rewritten. During the revision process, the authors incorporated the latest research findings in China's auditing theory and practice and appropriately adopted the essence of some excellent auditing textbooks from Western countries. As a textbook, this book focuses on independent auditing, emphasizing the practical skills of certified public accountants, and explains the fundamental principles and methods of auditing. In the writing process, we have strived to make the discussion of auditing principles as easy to understand as possible, while ensuring that the introduction of auditing methods and practice is highly targeted. To better meet the learning and working needs of, we have also added "Learning Objectives and Requirements," "Chapter Summary," "Review Questions and Exercises," and "Exercise Answers" to each chapter. Therefore, this book can serve as both a university undergraduate textbook and an important reference for professionals in auditing theory and practice.