英文简介: On the basis ofmasteringFinancial Accounting,this course introduces the basic conceptions,principles,Methods and procedure of modern audit,mainincluding the history of audit development,theconceptionsofAudit and its function and objective.It also tells about the class of audit,theoreticianof audit,the crisis of theAudit and emphasis of audit,the auditevidence,the audit methods and audit procedure,internal controllingsystemand the conceptions of compliance test and the substantiality test,etc. |