本书为“高等院校经管类通用会计系列教材”之一,主要介绍注册会计师审计的起源以及在执业过程中如何保持自身的职业道德及其必要性。按照注册会计师审计的流程,从初步业务活动开始如何一步一步开展审计工作,审计计划制定过程中要考虑的因素,审计风险评估以及风险应对的注意点,审计抽样的意义,完成审计工作阶段还需要考虑的因素,以及*终出具审计报告的具体意见类型。本书按照审计的流程介绍注册会计师审计工作的全部内容,并将各个章节之间的知识点连接在一起,便于学生在审计入门时更好地理解审计工作,系统性地掌握注册会计师审计的基本原理。
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Seller: liu xing, Nanjing, JS, China
paperback. Condition: New. Paperback. Pub Date: 2020-01-01 Pages: 240 Language: Chinese Publisher: Shanghai University of Finance and Economics Press Auditing Principles There are ten chapters. has the following characteristics: First. highlight the characteristics of training managerial accounting professionals. Each textbooks have the vision of open education accounting and auditing. considering the current China's socialist market . Seller Inventory # NP016816