In the era of knowledge economy, economic globalization, digitization, networking and intangibility have further expanded the content and scope of accounting and auditing. The processing of accounting information systems is complicated. In the real market economy, completely symmetrical information environment hardly exists. Faced with the growing demand for full disclosure of accounting information, cost-benefit oriented economists must re-examine the importance boundary. How to balance and unify the principle of full disclosure and the principle of importance is a problem worth pondering for accountants and auditors. Moreover, the economic environment makes enterprises face increasing risks and uncertainties, especially the increasing innovation of financial instruments puts forward new requirements for accounting. The important items that should be identified in the table and the important items that need to be disclosed off the table depend on the judgment of their importance. Because of the large amount of judgment content required and the difficulty of judgment, a large number of emerging uncertain economic business ignored by the current financial reporting system provides a shelter for the management authorities to resort to manipulation, concealment and other means to cheat. In auditing, the rapid and accurate judgment of the importance can undoubtedly reduce the audit cost and risk reasonably, which is in line with the psychology of modern rational economic man. This can promote the establishment of independent audit integrity mechanism and even the integrity of the whole market.
This book includes eight chapters: accounting and accounting theory review, financial accounting theory, empirical accounting and normative accounting, fair value accounting and price change accounting, audit research overview, audit quality research, audit risk control and policy support and the mass line in the audit process.
This book systematically expounds the basic theoretical research of accounting and auditing. On this basis, the status quo and measures of all aspects of accounting auditing are considered and summarized, and some new accounting auditing policies in China are summarized and interpreted. It is hoped that it can provide reference for the majority of accounting auditors. This is also the purpose of our book "Accounting Theory and Audit Research". Because this book contains a lot of content, complicated knowledge, many writers, each chapter content format, depth and breadth may not be consistent, and fallacies are inevitable. Readers are welcome to make criticisms and corrections.
Liang Lou, member of Communist Party of China, female, the Han nationality, born in July 1976, Lanzhou City, Gansu Province. She graduated from Lanzhou University of Finance and Economics with a master's degree in business administration. She currently works in Lanzhou Federation of Trade Unions. For many years, she has been in the front line of accounting and auditing work, drafted the "Lanzhou City Trade Union Accounting Control System (Trial)", and is committed to standardizing and guiding the city's trade union financial work. In addition, she has published many papers in provincial journals and participated in the appraisal of scientific and technological achievements "Research and Development of Management Information System of Labor Union Funds and Local Tax Collection" jointly declared by the Municipal Federation of Trade Unions and other units. This was appraised as a scientific and technological achievement by Science and Technology Department of Gansu Province.