中国审计学 英文版PDF电子书下载

Chapter 1 Introduction 1

1．Definition of Audit 1

Foreword 1

2．Significance of Establishing an Auditing Supervision System with Chinese Characteristics 8

3．Establishment and Development of an Auditing Supervision System with Chinese Characteristics 16

Chapter 2 Audit Institutions and Government Auditing standards 32

1．Audit Institutions 32

2．Government Auditors 39

3．Government Auditing Stadards 44

1．Audit Responsibilities 51

Chapter 3 Audit Responsibilities，Audit Mandate and Legal Liabilities 51

2．Audit Mandate 63

3．Legal Liabilities 72

Chapter 4 Audit Evidence and Audit Basis 80

1．ClaSSifiCation Of Audit EVidence 80

2．Quality Characteristics of Audit Evidence 88

3．Collection and Appraisal Of Audit EVidence 91

4．Audit Basis 97

Chapter 5 Audit Approach 103

1．The Approach of Commencing Audit from Bank Accounts 103

2．Usual Audit Approaches 108

3．Special Techniques 117

Chapter 6 Audit Working Papers 126

1．Role of Audit Working Papers 126

2．Essential Elements and Preparation of Audit Working Papers 129

3．Review of Audit Working PaPers 134

Chapter 7 Audit Planning and Audit Implementation 138

1．Audit Planning 138

2．Assignment Audit Preparation 144

3．Assignment Audit Programs 148

4．Audit Implementation 152

1．Audit Reports 155

Chapter 8 Final Stage of Audit 155

2．Letters Of Audit Opinions 162

3．Audit Decisions 171

Chapter 9 Audit of Public Finance 180

1．Audit of Budgetary Implementation at Corresponding Levels 180

2．Audit of Budgetary Implementation and Final Accounts by Governments at the Next Lower Levels 195

3．Audit of Other Revenues and Expenditures of Public Finance 207

4．RePorts on Audit Findings and RePorts on Audit Work 219

Chapter 10 Financial Audit（Ⅰ） 227

1．Audit of Industry and Ｃommodity Circulation Enterprises 227

2．Audit Of Monetary Institutions 249

3．Audit of Undertakings 263

Chapter 11 Financial Audit(Ⅱ) 278

1．Audit of Agriculture Funds 278

2．Audit of Fixed Asset Investment Projects 291

3．Audit of Projects Applying Foreign Funds 303

4．Fund Audit 323

Chapter 12 Peformance Audit and Environmental Audit 344

1．Contents of Performance Audit 344

2．Basis for Performance Audit 350

3．Performance Audit Reports 354

4．Environmental Audit 357

Chapter 13 Special Audit Investigations 363

1．Contents，Features and Role of special Audit Investigations 363

2．Subject Establishment and Implementation of SPecial Audit Investigations 368

3．SPecial Audit Investigation Reports 377

Chapter 14 Quality Control of Audit Assignments 383

1．Significance of Audit Assignment Quality Control 383

2．Quality Control of Audit Assignments 387

3．Quality Review of Audit Assignments 392

1．Features and Role of Audit Information 400

Chapter 15 Audit Information 400

2．Collection and Compilation of Audit Information 405

3．Communication and Utilization of Audit Information 413

Chapter 16 Andit Archives 421

1．Implication，Classification and Role of Audit Archives 421

2．Establishment of Audit Archives 424

3．Management of Audit Archives 433

Chapter 17 Internal Audit 438

1．Role of Internal Audit 438

2．Contents of Internal Audit 448

3．Instruction and Supervision Provided for Internal Audit by Government Audit Institutions 453

Chapter 18 Public Audit 457

1．Implication and Role of Public Audit 457

2．Public Auditors and Public Audit Organizations 462

3．Professional Standards of Public Audit 469

4．Business Scope of Public Audit Organizations 472

5．Instruction and Supervision Provided for Public Audit by Government Audit Institutions 478

Appendix 1．Audit Law Of the People’s Republic of China 481

Appendix 2．Implementation Rules of the Audit Law of the People’s Republic of China 497

Appendix 3 Provisional Practice Directions for Auditing 521

Central Budgetary Implementation 521

Postscript 529