Book number: 168 1653
Press: CCTV University
Pricing: 18.0
ISBN:730402360
Author: Zhao
Publication date: August 0, 20041
Version: 1
Format: 16
Introduction:
This book is a professional teaching material for accounting (undergraduate) in open education of Central Radio and TV University. It has the following characteristics:
A complete system. First of all, this book pays attention to the coordination with pre-designed courses such as advanced financial accounting, advanced financial management, accounting system design, accounting statement analysis, financial case analysis, etc. in order to maintain the overall system; Secondly, pay attention to the connection between chapters and cases to keep the book systematic; Finally, pay attention to the reasonable choice of content and structure of each case and maintain the relative independence of each case.
Scientific thinking. On the basis of paying attention to the system, this book adheres to scientific principles and embodies scientific ideas; First, on the whole, under the premise of considering the specific situation of China, we should pay attention to the integration of audit contents, procedures and methods with international practices; Second, from the audit subject, it not only highlights the unique role of CPA audit in the market economy, but also takes into account the national audit as the leading form of audit and China's basic internal audit; Thirdly, according to the requirements of the overall design of multimedia integrated teaching, the teaching objectives, teaching requirements, teaching content and learning guidance of each case are organically combined to adapt to the characteristics of distance education. Fourth, in the teaching content of each case, pay attention to describing the manifestations of accounting errors and disadvantages of the audited units and their discovery and verification skills, emphasize the adjustment process, and strive to be simple and easy to understand.
Pragmatic content, audit is a practical subject, and audit cases emphasize the operability of audit. This book embodies this feature of auditing; First, all cases reflect or depict the contents of a certain stage or process in the actual audit work; Secondly, each case focuses on the analysis and study of the central problem solved by auditors in the audit work, that is, the fraud mode in the accounting business of the audited unit and its verification and adjustment; Third, each case is equipped with an appropriate number of exercise questions, which is convenient for deepening the understanding and mastery of the case content.
This book can be used not only as a teaching material for radio and TV universities, but also as a teaching material for accounting, auditing and related majors offering audit case analysis courses in colleges and universities.
Directory:
Chapter I Audit Business Undertaking and Audit Planning Cases
Case 1: The business of Cheng Xin Certified Public Accountants Company undertakes the first-instance case.
Case 2: An Analytical Review Case of Chenfeng State-owned Enterprise Audit Plan Stage Implementation
Chapter II Audit Cases of Sales Payment Cycle
The first case is an audit case of sales revenue of Dawei Co., Ltd.
Case 2 Audit case of accounts receivable and bad debt provision of Lange Co., Ltd.
Chapter III Audit Cases of Procurement and Payment Cycle
Case 1 audit case of accounts payable of yongfeng co., ltd.
Case 2: Fixed assets audit case of Green Island Industrial Company
Chapter IV Production Cost Cycle Audit Cases
Case 1 Quick Stock Inventory Audit Case
Case 2 Yongsheng Co., Ltd. Production Cost Audit Case
The fifth chapter is the case of fund raising and investment cycle audit.
Case 1: Audit Case of Debt Financing of Huaxing Company
Case 2 Dong 'an Company Equity Financing Audit Case
Case 3 Investment Audit Case of Ruifeng Company
Chapter VI Audit Cases of Monetary Funds
Case 1: The monetary fund audit case of Delta Group.
Chapter VII Audit Cases of Profit and Loss Formation and Profit Distribution Cycle
Case 1 Audit Case of Profit and Loss Formation of Hong Guang Co., Ltd.
Case 2 Audit case of profit distribution of Shenze shares
Chapter VIII Opening Balance, Later Events and Audit Report Cases
Case 1: Audit Case of Opening Balance of Longhua Co., Ltd.
Case 2 Audit Case of Later Events of Huaguang Company
Case 3 Xunjie Co., Ltd. Audit Report Case
Chapter IX Cases of Capital Verification and Economic Responsibility Audit
Case 1 Capital Verification Case of Jingjiang Co., Ltd.
Case 2: Economic Responsibility Audit of General Manager of Licun Co., Ltd.
Chapter X Legal Responsibility of Audit Law and Audit Quality Control Cases
Case 1: Viewing the Legal Responsibility of CPA Audit from the Cases of "Silver" and "Enron"
Case 2 Audit Quality Control Case of Beijing Zheping Certified Public Accountants