Auditing theory research

Author: Li Jinhua
Publisher:
Publish Date: 2005-04-01
Features: This book scientifically, dialectically, and comprehensively argues for the theoretical system of Chinese auditing, covering history and reality, foreign and domestic aspects, theory and practice. The book is divided into seven chapters:
Chapter 1 is an overview, introducing the significance of researching auditing theory and the guiding principles for studying China's auditing theory.
Chapter 2 discusses the structure of auditing theory, proposing the overall framework of auditing theory and the relationships among its components, elaborating on theories such as the motivation theory of auditing, the theory of the auditing subject, the theory of the auditing object, and the theory of auditing operation.
Chapter 3 focuses on the theory of auditing functions, introducing the connotation of auditing functions, the basis and methods for determining the responsibilities of auditing organizations, the content and development trends of the auditing responsibilities of China's national auditing agencies, and how to effectively fulfill their duties and play the role of auditing.
Chapter 4 explores the theory of auditing environment, studying the relationship between auditing and its surrounding environment, the main environmental factors affecting auditing activities, such as political, economic, legal, and cultural environments, and analyzes China's current auditing environment.
Chapter 5 examines the theory of auditing organizations, discussing the principles and operational mechanisms of establishing auditing organizations, and predicts the future trends of the internal structure of China's government auditing agencies, as well as the relationship between government auditing, internal auditing, and social auditing.
Chapter 6 focuses on the theory of auditing norms, classifying and studying the norms of China's auditing work, exploring the formation and operational principles of legal norms, regulatory norms, auditing standards, and ethical norms, and proposes suggestions for improving China's auditing norms.
Chapter 7 studies the theory of auditing methods, examining the development patterns of auditing methods, comparing and analyzing different auditing evidence collection models, and introduces specialized methods for computer auditing.