Case Study of Substantive Testing in Auditing Financial Statements (Revised Edition)

Author: Zhongtianheng Firm Compiler
Publisher:
Publish Date: 2003-07-01
Features: To comprehensively summarize the achievements and experiences of independent audit work in our country, further standardize independent audit services, and improve the professional level of certified public accountants, we organized relevant personnel from Zhongtianheng Accounting Firm and other units who have long been engaged in the theory and practice of independent audit. In accordance with the relevant regulations and systems promulgated by the state, we systematically analyzed cases of annual financial statement audits, term economic responsibility audits, construction project audits, listed company audits, audit consulting and services, asset appraisals, and capital verification carried out by Zhongtianheng Accounting Firm in recent years, and compiled this series of "Independent Audit Case Analysis Books." This book is based on the professional personnel of Zhongtianheng Accounting Firm who have long been engaged in financial statement audit services. It combines financial statement audit cases and provides detailed analysis of the audit and preparation of audit reports for enterprise assets, liabilities, shareholders' equity, revenue, costs and expenses, profit and profit distribution, non-monetary transactions, foreign currency transactions, accounting adjustments, contingent liabilities, related party relationships and transactions, and the specific operational practices of financial statement audits under the new system.