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Study on the auditing system of socialism with Chinese characteristics
1 online resource (355 pages) : illustrations
A comprehensive, authoritative examination of Chinese auditing practices Study on the Auditing System of Socialism with Chinese Characteristics provides unprecedented insight into China's current audit process, with expert contributions and predictions of future trends. Author Jiayi Liu is the Auditor General of the National Audit Office of the People's Republic of China, and the current chairman of the governing boards of the International Organizations of Supreme Audit Institutions; in this book, he draws upon his vast experience to help you better understand China's unique approach to auditing. Contributions from senior auditors across the China National Audit Office share deep insight into the system's framework, features, and development, providing a comprehensive, systematic examination of current, past, and future practices. As a leading global auditing authority, Liu is the ideal source of information and clarity on China's auditing system. This book opens up the practices, processes, and foundational aspects of this complex system to provide insight for those doing business in China.-Understand the foundation of the Chinese auditing system -Learn how the system was created and developed over time -Delve into the system's framework and detailed features -Gain first-hand insight into China's auditing experience Developed as a companion to Study on the Auditing Theory of Socialism with Chinese Characteristics, this book expands upon the system's basic foundations to show how theory translates into practice. Companies who do business in China need a working knowledge of the system, and a scientific examination from the definitive authority provides a level of insight you won't find anywhere else. Study on the Auditing System of Socialism with Chinese Characteristics is the essential primer to the Chinese audit.
Study on the Auditing System of Socialism with Chinese Characteristics; Contents; Preface; Introduction; 1. About the Systems; 2. About the Auditing System; 3. About the Auditing System of Socialism with Chinese Characteristics; 4. About the Significance of Studying the Auditing System of Socialism with Chinese Characteristics; Chapter 1: The Birth and Development of the Auditing System of Socialism with Chinese Characteristics; 1. History of the Chinese Auditing System; (1) Official Auditing System during the Shang and Zhou Dynasties.
(2) Censorate Auditing System during the Qin and Han Dynasties(3) Bibu (Court of Auditors) Auditing System during the Tang and Song Dynasties; (4) Kedao Audit Supervising System during the Ming and Qing Dynasties; (5) Auditing System in the Early Days of the Republic of China and Nanjing KMT Government Period; 2. Auditing System during the New Democratic Revolution Led by the Communist Party of China; (1) Auditing Exploration during the Establishment of the Communist Party of China and the Great Revolution Period; (2) Auditing during the Agrarian Revolutionary War Period.
(3) Auditing during the Period of the National War of Resistance against Japanese Aggression(4) Auditing during the Liberation War of China; 3. Establishment and Development of the Auditing System of Socialism with Chinese Characteristics; (1) Establishment of the Auditing System in the Early Days of the Reform and Opening-up Period; 1) Government Audit System Established Stipulated by the Constitution; 2) Establishment of audit institutions; 3) Thereafter, Audit Work Was Positively Explored and Carried Out; 4) Standardization of Audit Work.
(2) Auditing System in the Period of Transition from the Planned Economy to Socialist Market Economy1) Continuous Improvement of the Audit Institution System; 2) Establishing Professional Auditing System of Various Industries; 3) Promoting Framework Building of Audit Laws and Regulations; (3) Auditing System at the Establishment of the Socialist Market Economic System; 1) Adjusting the Institutional Setting and Reinforcing Audit Independence; 2) Preliminary Establishment of the Audit Law System; 3) Continuously Enhancing Audit Supervision.
(4) Auditing System during Improvement of the Socialist Market Economic System1) Defining Guidelines for Audit Work; 2) Building the 3 + 1 Audit Pattern; 3) Improving Talents Capacity, Legal Framework, and Technologies; 4) Building the System of Announcement of Audit Findings; (5) Auditing System during the Overall Building of a Well-Off Society in the New Period; 1) Improving the Government Audit Pattern; 2) Exploring and Innovating the Audit Methods and Ways; 3) Improving the Audit Law System; 4. Conclusion and Enlightenment.
Includes bibliographical references and index.