Auditing (Revised Fourth Edition) Accounting Series Textbooks

Author: Liu Daixian
Publisher:
Publish Date: 2001-07-01
Features: The "Auditing" textbook, part of the "Accounting Series" by the Capital University of Economics and Business, has been highly praised and favored by many universities, faculty, and students, as well as professionals in the auditing field since its publication in 1995. With the initial establishment of modern enterprise systems and the rapid development of the securities market in China, significant changes have occurred in our accounting and auditing standards. As auditing is a vital 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 this book in January 2000 (the second edition of "Auditing") and July 2001 (the third edition of "Auditing"), 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, this book remains unchanged in structure but has been updated in content, primarily based on the spirit of some newly issued national auditing standards after 2002 (such as "Specific Auditing Standard No. 7—Auditing Reports"). The revisions mainly focus on 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 strive to make the discussion of auditing principles as easy to understand as possible, and the introduction of auditing methods and practice is designed to be highly targeted. To better meet the learning and working needs of readers, 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.