The first chapter is an overview.
Exposing corruption is an important task of audit institutions in China.
The first section the emergence and development of audit
Section 2 Concept, Nature and Objectives of Audit
Section 3 Audit Object, Function and Role
Section 4 Audit Supervision System
Summary of this chapter
Key terms
Think about a problem
practise
Case analysis: the first case of accounting fraud in Britain: the bankruptcy of Nanhai Company.
Chapter II Auditing Standards
Introduction: Certified public accountants should take safeguarding social public interests as their own responsibility.
Section 1 Audit Professional Ethics
Section 2 Auditing Legal Norms
Section III Government Auditing Standards
Section 4 Non-governmental Auditing Standards
Section 5 Internal Auditing Standards
Summary of this chapter
Key terms
Think about a problem
practise
Case analysis: The first case of fraudulent accounting by American auditors: the fraud case of MacKay Robbins Company.
Chapter III Classification and Methods of Auditing
Introduction The US General Accounting Office even manages the academic qualifications of government officials.
Section 1 Basic Classification and Other Classification of Auditing
Section 2 Basic methods and technical methods of audit evidence collection
Summary of this chapter
Key terms
Think about a problem
practise
A Case Study on the Fictitious Sales Revenue of Martell Company in the United States
Chapter IV Audit Procedures and Audit Plans
Section 1 Non-governmental Audit Procedures
Section 2 Government Audit Procedures and Internal Audit Procedures
Section III Contents and Steps of Audit Plan
Section IV Compilation and Audit of Audit Plan
Summary of this chapter
Key terms
Think about a problem
practise
Case Analysis of Accounts Receivable of Great Wall Company
Chapter V Audit Importance, Audit Risk and Audit Strategy
Will reading guide accounting falsify accounts "implicate leaders"
Section 1 Application, Judgment and Evaluation of Audit Importance
Section 2 Composition and Evaluation of Audit Risks
Section III Elements and Types of Audit Strategy
Summary of this chapter
Key terms
Think about a problem
practise
Case analysis M company's current account audit case
Chapter VI Audit Evidence and Audit Working Papers
Chapter VII Internal Control Testing and Control Risk Assessment
Chapter VIII Audit Sampling
The next step is to audit business processes and audit reports.
Chapter IX Periodic Audit of Sales and Collection
Chapter X Periodic Audit of Procurement and Payment
Chapter II XI Production Cycle Audit
Chapter XII Audit of Financing and Investment Cycle
Chapter XIII Audit of Monetary Funds
Chapter XIV Final Audit and Audit Report
Chapter 15 Computer Audit and Network Audit
Chapter XVI Capital Verification and Accounting Consulting Services
Some exercises refer to the answers.
Main bibliography