Exploration of Methods for Teaching Students to Study Audit Standards: Taking Audit Standard No. 1504 as an Example
DOI:
https://doi.org/10.62051/ijgem.v1n1.12Keywords:
Audit standards, Key audit matters, Teaching methodAbstract
The China Audit Standards Board (CASB) also issued new audit standards on December 23, 2016, and in its implementation rules, it requires A-share and H-share companies to comply with the new standards for audit reports used in mainland China starting from January 1, 2017. The Chinese Certified Public Accountants Auditing Standards No. 1504- Communication of Key Audit Matters in Audit Reports is a new addition to the standards issued this time, while the rest are revised. This article aims to explore methods to guide students on how to study these new guidelines, in order to enhance their professional competence.
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Li Xiaojuan, Zhai Luping. Analysis of the advantages and disadvantages of disclosing key audit matters from the perspective of audit stakeholders: based on the newly issued audit reporting standards [J]. Accounting Friends, 2017 (22): 122-124.
Tang Yulin. Preparing for the New Audit Reporting Standards - Taking the Audit Report of Rolls Royce Engine Group as an Example to Analyze the Writing of Key Audit Matters [J]. Business Economics, 2017 (05): 136-137+162.
Xu Hao, Zhao Qing. The Impact of the New Audit Reporting Standards for Certified Public Accountants on Audit Practice: A Case Study of China Unicom's 2016 Audit Report [J].. Finance and Accounting, 2017 (15): 60-61.
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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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