中国审计学 英文版2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载

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Chapter 1 Introduction1

1．Definition of Audit1

Foreword1

2．Significance of Establishing an Auditing Supervision System with Chinese Characteristics8

3．Establishment and Development of an Auditing Supervision System with Chinese Characteristics16

Chapter 2 Audit Institutions and Government Auditing standards32

1．Audit Institutions32

2．Government Auditors39

3．Government Auditing Stadards44

1．Audit Responsibilities51

Chapter 3 Audit Responsibilities，Audit Mandate and Legal Liabilities51

2．Audit Mandate63

3．Legal Liabilities72

Chapter 4 Audit Evidence and Audit Basis80

1．ClaSSifiCation Of Audit EVidence80

2．Quality Characteristics of Audit Evidence88

3．Collection and Appraisal Of Audit EVidence91

4．Audit Basis97

Chapter 5 Audit Approach103

1．The Approach of Commencing Audit from Bank Accounts103

2．Usual Audit Approaches108

3．Special Techniques117

Chapter 6 Audit Working Papers126

1．Role of Audit Working Papers126

2．Essential Elements and Preparation of Audit Working Papers129

3．Review of Audit Working PaPers134

Chapter 7 Audit Planning and Audit Implementation138

1．Audit Planning138

2．Assignment Audit Preparation144

3．Assignment Audit Programs148

4．Audit Implementation152

1．Audit Reports155

Chapter 8 Final Stage of Audit155

2．Letters Of Audit Opinions162

3．Audit Decisions171

Chapter 9 Audit of Public Finance180

1．Audit of Budgetary Implementation at Corresponding Levels180

2．Audit of Budgetary Implementation and Final Accounts by Governments at the Next Lower Levels195

3．Audit of Other Revenues and Expenditures of Public Finance207

4．RePorts on Audit Findings and RePorts on Audit Work219

Chapter 10 Financial Audit（Ⅰ）227

1．Audit of Industry and Ｃommodity Circulation Enterprises227

2．Audit Of Monetary Institutions249

3．Audit of Undertakings263

Chapter 11 Financial Audit(Ⅱ)278

1．Audit of Agriculture Funds278

2．Audit of Fixed Asset Investment Projects291

3．Audit of Projects Applying Foreign Funds303

4．Fund Audit323

Chapter 12 Peformance Audit and Environmental Audit344

1．Contents of Performance Audit344

2．Basis for Performance Audit350

3．Performance Audit Reports354

4．Environmental Audit357

Chapter 13 Special Audit Investigations363

1．Contents，Features and Role of special Audit Investigations363

2．Subject Establishment and Implementation of SPecial Audit Investigations368

3．SPecial Audit Investigation Reports377

Chapter 14 Quality Control of Audit Assignments383

1．Significance of Audit Assignment Quality Control383

2．Quality Control of Audit Assignments387

3．Quality Review of Audit Assignments392

1．Features and Role of Audit Information400

Chapter 15 Audit Information400

2．Collection and Compilation of Audit Information405

3．Communication and Utilization of Audit Information413

Chapter 16 Andit Archives421

1．Implication，Classification and Role of Audit Archives421

2．Establishment of Audit Archives424

3．Management of Audit Archives433

Chapter 17 Internal Audit438

1．Role of Internal Audit438

2．Contents of Internal Audit448

3．Instruction and Supervision Provided for Internal Audit by Government Audit Institutions453

Chapter 18 Public Audit457

1．Implication and Role of Public Audit457

2．Public Auditors and Public Audit Organizations462

3．Professional Standards of Public Audit469

4．Business Scope of Public Audit Organizations472

5．Instruction and Supervision Provided for Public Audit by Government Audit Institutions478

Appendix 1．Audit Law Of the People’s Republic of China481

Appendix 2．Implementation Rules of the Audit Law of the People’s Republic of China497

Appendix 3 Provisional Practice Directions for Auditing521

Central Budgetary Implementation521

Postscript529