Auditing Case Studies

Author: Zhang Jianzhuang
Publisher:
Publish Date: 2000-09-01
Features: "Auditing Cases" is one of the teaching aids for major courses in accounting at colleges and universities. This book serves as a supplementary guide for the main textbook "Auditing" for accounting majors at colleges and universities. The main content of the book includes: auditing objectives and audit planning cases, audit risk and materiality, internal control and evaluation cases, revenue cycle audit cases, expenditure cycle audit cases, inventory and fixed assets cycle audit cases, financing and investment cycle audit cases, monetary funds audit cases, final audit cases, audit report cases, other attestation service cases, and professional ethics and legal liability cases. The book focuses on introducing auditing cases under Western accounting systems, aiming to enhance students' understanding of the basic theories of auditing. The book can also be used as a reference for working professionals.