Economic benefit audit

Author: Chen Weisi, Wang Huijin, Wang Xiaozhen
Publisher:
Publish Date: 2003-02-21
Features: The book consists of twelve chapters, divided into two parts. The first part covers the theory of economic benefit auditing, including three chapters: Basic Theory, Characteristics of Audit Procedures, and Audit Evaluation Standards. The second part focuses on the practice of economic benefit auditing, comprising nine chapters: one chapter on macroeconomic benefit audit practice, five chapters on enterprise microeconomic benefit audit practice, two chapters on project microeconomic benefit audit practice, and one chapter on non-operating organization economic benefit audit practice. The book has the following features: (1) It explicitly proposes that checking public resource responsibility is the foundation of modern government economic benefit auditing (Chapter ), and accordingly includes government performance audit methods, procedures, and cases in the macro (meso) economic benefit audit (Chapter 4); (2) It treats the reduction of organizational operational risks as one of the objectives of economic benefit auditing, alongside the goal of helping organizations improve economic benefits, which is a first in similar domestic teaching materials; (3) It explores the application of modern audit research findings, such as risk assessment results, materiality judgments, and the principle of prudence, in economic benefit auditing (Chapter 2); (4) The evaluation standards for enterprise economic benefit auditing are designed to align with current national regulations (e.g., the Rules for the Evaluation of State Capital Fund Performance, etc.) (Chapter 3); (5) It adds chapters on enterprise capital operation benefit auditing (Chapter 6) and the benefit audit of financial development projects (Chapter 12), making the content more relevant to the evaluation and decision-making needs of various economic activities under the current market economy conditions; (6) The content on enterprise internal operational and management audits extensively references the standards and materials of the International Internal Auditors Association (IIA) to promote the alignment of China's enterprise internal audits with international practices.