Auditing Tutorial (Second Edition)

Author: Liu Guochang, Jiang Hong
Publisher:
Publish Date: 2006-08-01
Features: This book has the following characteristics: , the content is arranged progressively. The book starts by systematically elaborating on the basic theoretical knowledge of auditing, and then systematically elaborates on the basic methods and skills of auditing. The content structure is arranged from simple to complex, from general to specific, progressively, making it easy to understand and learn. Second, it focuses on the audit of certified public accountants as the main line, and introduces other relevant content targetedly. The book comparatively comprehensively elaborates on the professional norms, audit content, audit procedures, audit reports, and audit responsibilities of certified public accountant audits. It also comparatively comprehensively elaborates on the relevant content and methods of government audits, internal audits, and special audits. Third, it highlights the introduction of audit methods. The book provides a comparatively comprehensive elaboration on audit methods. After systematically elaborating on the basic methods of auditing, the technical methods of auditing, and the audit inspection requirements for accounting errors, it deeply introduces internal control system audits and sampling audits. Fourth, theory is combined with practice. The book emphasizes the combination of theory and practice in the elaboration of relevant content, especially in the practical audit section. It not only focuses on elaborating on relevant audit methods and their application, but also emphasizes explaining and analyzing with examples.