本书以中国审计准则修订稿为指引,讲解了现代审计基本知识、理论和技能,旨在帮助学生熟悉审计执业工作环境及要求,培养应对复杂、重大、隐蔽性高的财务舞弊行为做出适当的审计判断、侦查和确认、具体处理等实战能力。 本书特点如下: 再现了年报审计的逻辑体系; 剖析经典案例,着力培养学生侦查报表舞弊的能力; 凸显实训项目,模拟审计实务操作; 体现审计理论和实务的前瞻性。 本次修订,借鉴了审计学研究领域最前沿的理论和实务,把修订后的中国审计准则及其指南、企业内部控制基本规范及其运用指引、问题解答的相关要求和解读贯穿其中。 为了更好地满足教学的需要,本书配有学习指导书和《审计案例与实训》。
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Seller: liu xing, Nanjing, JS, China
paperback. Condition: New. Language:Chinese.Paperback. Pub Date: 2014-7-1 Pages: 420 Publisher: China Renmin University Press book is a revised version of China Auditing Standards as a guide to explain the basics of modern auditing theory and skills designed to help familiarize students with the work of the audit practice environment and requirements. training to deal with complex. major. hidden high in financial fraud to make appropriate judgments audit. investigation and confirmation. specific treatment combat capabi. Seller Inventory # BZ012591