Auditing
Tags
Summary
This book can serve as a textbook for undergraduates majoring in auditing, accounting, financial management, and other related fields, and can also be used for reference by practitioners and auditing enthusiasts.
Editor's review
Who it's for
A good fit for
- Upper-level undergraduate or graduate students in accounting, auditing, financial management, and related majors
- Candidates preparing for professional examinations such as the CPA who need to study auditing systematically
- Newcomers to accounting firms or corporate internal audit departments seeking to consolidate their theoretical foundation
- Managers or investors interested in corporate internal control, risk management, and compliance operations
Not a good fit for
- General readers seeking light reading or fiction for leisure
- Non-specialists who only need the most superficial understanding of financial concepts and have no need for in-depth professional study
Reading tips
- Read chapters in order: first establish an overall conceptual framework of auditing, then delve into detailed techniques and methods
- Practice with the review questions and cases at the end of each chapter, and try using auditing thinking to analyze public information about companies around you
- While reading, consult the latest original text of the Chinese CPA auditing standards to understand the regulatory requirements behind the theory
About the publisher
Chongqing University Press is a comprehensive university press whose publishing areas span social and cultural studies, industrial technology, finance and economics, medicine, social psychology, and theory. Judging from its catalog, the press publishes both academic works and popular science titles. Representative books include E. H. Gombrich's Shadows: The Depiction of Cast Shadows in Western Art, Magnesium-Based Hydrogen Storage Materials by Pan Fusheng et al., Research on China's Regional Spatial Development Models by Sun Jiuwen, and titles from the Gynecologic Oncology Committee of the Chinese Anti-Cancer Association, such as the Guidelines for Diagnosis and Treatment of Common Gynecologic Malignancies in China (2019) and Bipolar Disorder: What You and Your Family Need to Know. Its authors work in art history, materials science, regional economics, clinical medicine, and social research methods. Public information is limited, but its publishing profile combines academic translation, industrial technology, and practical medical guides.
Contents
- 版权信息
- 内容提要
- 前言
- 第一章 审计概述
- 第一节 审计的产生与发展
- 第二节 审计的理论动因
- 第三节 审计的概念、本质与分类
- 第四节 审计的目标和对象
- 第五节 重要性与审计风险
- 第六节 审计的职能和作用
- 第七节 审计的基本假设
- 第八节 审计的独立性
- 第二章 风险评估及风险应对
- 第一节 风险评估概述
- 第二节 风险应对
- 第三章 销售与收款循环审计
- 第一节 销售与收款循环中的主要业务活动及其涉及的主要凭证和会计记录
- 第二节 销售与收款循环的内部控制要点、控制测试和实质性测试的主要程序
- 第三节 销售与收款循环涉及的主要账户审计
- 第四章 购货与付款循环审计
- 第一节 购货与付款循环中的主要业务活动及其涉及的主要凭证和会计记录
- 第二节 购货与付款循环的内部控制要点、控制测试和实质性测试的主要程序
- 第三节 购货与付款循环涉及的主要账户审计
- 第五章 生产循环的审计
- 第一节 生产循环中的主要业务活动及其涉及的主要凭证、会计记录
- 第二节 生产循环的内部控制要点、控制测试和实质性测试的主要程序
- 第三节 生产循环涉及的主要账户审计
- 第六章 筹资与投资循环审计
- 第一节 筹资与投资循环中的主要业务活动及其涉及的主要凭证和会计记录
- 第二节 筹资与投资循环内部控制要点、控制测试和实质性测试的主要程序
- 第三节 筹资与投资循环涉及的主要账户审计
- 第七章 库存现金、银行存款项目审计
- 第一节 库存现金、银行存款审计的概述
- 第二节 库存现金、银行存款的内部控制要点、控制测试和实质性测试
- 第三节 货币资金项目的主要账户审计
- 第八章 终结审计与审计报告
- 第一节 审计报告编制前的相关工作概述
- 第二节 审计报告的相关内容及出具审计报告
- 第三节 特殊项目审计
- 第九章 审计相关的其他鉴证业务
- 第一节 验资、盈利预测审核概述
- 第二节 盈利预测审核
- 第三节 内部控制审核
- 第四节 基本建设工程预算、结算、决算审核
- 参考文献
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About the author
Yang Jing graduated in animal science and technology and works at the National Natural History Museum (formerly the Beijing Museum of Natural History), where she has spent more than ten years in exhibition interpretation and science education research, with a research focus on living animals. As a popular science writer, she is the author of works such as The Traces of Life: The Evolutionary History of Animals in the Natural History Museum, The Curious Natural History Museum, and China on the Map. The collection currently holds thirteen of her works, which, besides popular science, cover topics including second language learning, action research by community practitioners, big data and intelligent accounting analysis, auditing, new media marketing, automotive beautification and upholstery, and the compilation of proven prescriptions from a famous veteran traditional Chinese medicine doctor in central Jiangsu. Common categories include design, examinations, medicine, social sciences, computer science, and management. Public information about her life and dates is limited, but her existing works show a writing style that combines knowledge popularization with professional practicality across a wide range of subjects.
Li Junmei is an author whose works span several fields. Public information about her is limited, and her nationality, dates of birth and death, and educational background cannot be confirmed. Judging from the five works held in the collection, her writing interests range across auditing, film and television music, and social and cultural studies: they include Auditing, a book oriented toward examinations and theoretical study; a dedicated work on the art of music in television drama; and contributions to the third, fourth, and seventh volumes of Music and Sound Studies. Classified under examination, theory, film and television, and social culture, these works show an interdisciplinary character that moves between professional textbooks and sound-art research. Overall, her writing combines knowledge organization with artistic analysis and is suitable for students in related fields and readers interested in music and film culture.
