AuditingiE 2ndeditioni

Thetextbookhasthefollowingtwocharacteristics:First,itemphasizespracticalteaching.Nearlyeveryimportantknowledgepointisprovidedwithcorrespondingworkprogramandcaseanalysis.Worktasksareauthenticandtypical.Openness,authenticityandcoordinationarestressedinselectionof"e;AuditingCases"e;;"e;ProblemAnalysis"e;placesemphasisonunderstandingofstandards;"e;ReflectionandExercise"e;ismainlybasedonauditingpracticeandplacesemphasisonspecificapplicationofstandards;"e;ReadingMaterials"e;involvesauditingcaseshandledbytheChinaSecuritiesRegulatoryCommissionandtheUSSecuritiesandExchangeCommission,isrichincontentandplacesemphasisonin-depthunderstandingofwhathaslearned.Alotofcontentin"e;AuditingCases"e;and"e;ReflectionandExercise"e;isbeyondthescopeofthetextbookandismainlyaimedatguidingstudentstoconsultdata.Second,theteachingcontentisarrangedaccordingtoaudititems.Wethinkalthoughthecyclicauditmethodhasitsadvantages,manyitemsareinvolvedineachcycle;duetothecomplexityofenterprises'businessactivities,itmaynotmeetthecharacteristicsoftheauditedunittomakeitemsofseveralbalancesheetsandprofitstatementsmechanicallycorrespondtoacycle.Infact,tradecontrolandbalancecontrolarenotnecessarilyrelated;the"e;occurrence"e;ofmanyitemsinfactrelatestomany"e;cycles"e;Basedontheaboveconsiderations,weorganizetheteachingcontentaccordingtotheprincipleof"e;properfoundationandskilldevelopment"e;andbasedonthekeyitemsofthesubstantialprocedure,suchasmonetarycapital,receivablesandstockassets.Thebookdoesn'tincludetoomuchandcomprehensivecontentandsomeunimportantpartsaredeleted.Allarrangementsare"e;properandsufficient"e;.Thesearrangementsmaybesuitableforstudentsinhighervocationalcolleges.Duringcoursedevelopmentandtextbookconstruction,weequipthecoursewithalotofteachingmaterialsforteachers'lessonpreparationandstudents'independentlearning.