Read more
Informationen zum Autor JIAYI LIU, PHD (Economics), has been Auditor General of China since 2008. From 2011 to 2012, he served as Chairman of the United Nations Board of Auditors. In 2013, he took over as Chairman of the INTOSAI Governing Board, which expires in 2016. In 2013, he won the United Nations Peace Prize in recognition of his auditing work for UN peacekeeping operations. Klappentext A COMPREHENSIVE AND CURRENT REVIEW OF CHINA'S AUDITING PRACTICES " As Friedrich Engels (1820-1895) once said, "Our theory is a theory of development, rather than dogma that has to be learned and mechanically repeated." This is certainly the case with China'audit theory, which is still in the process of being enriched and improved. " --From the Prologue Written in understandable terms, Study on the Auditing Theory of Socialism with Chinese Characteristics, Revised Edition offers a hands-on resource for conducting audit supervision in China. This new edition is closely linked to the national political system, economic operations, democracy and the rule of law, the market, history and culture, and the distinct characteristics of the times. It reflects how Chinese government audit theory has been continuously innovated and upgraded to suit today's reality and to better promote and guide audit practices. Comprehensive in scope, Study on the Auditing Theory of Socialism with Chinese Characteristics, Revised Edition contains information on the very nature of an audit and includes an understanding of the national governance perspective. The author explains the "immune system" function of government audit and reveals the fundamental objective of an audit. Real-time audits, special investigation audits, and the grand pattern of financial audits are also explored. In addition, this revised edition contains the basic principles, strategies, and cost management theories of a government audit. This updated edition includes in-depth research conducted over several decades and draws on a wealth of practical experience, commonly used approaches, and the knowledge of experienced audit practitioners. Zusammenfassung A comprehensive guide to China's public! private! and internal audit system Study on the Auditing Theory of Socialism with Chinese Characteristics provides a comprehensive overview of China's auditing practices. Inhaltsverzeichnis Prologue ix Acknowledgments xiii Chapter 1 The Nature of Auditing 1 I. Several Viewpoints on the Nature of Auditing 1 II. Understanding the Nature of Government Auditing from the Perspective of National Governance 6 III. Evolution of Government Auditing for National Governance 21 IV. Core View of the Nature of Auditing from the National Governance Perspective 35 Bibliography 37 Notes 37 Chapter 2 Audit Function 41 I. General Cognition of the Government Audit Function 41 II. "Immune System" Function of Government Auditing 43 III. Connotation of Audit "Immune System" Function 47 IV. Relationship among the Three Major Functions of the Audit Immune System 55 V. Specific Embodiment of the Government Audit Function 59 Bibliography 68 Notes 69 Chapter 3 Research on the Government Audit Objective 71 I. Concept of Government Audit Objectives 71 II. Fundamental Objective of Government Auditing 75 III. Realistic Objective of Government Auditing 77 IV. Primary Task of Government Auditing at the Present Stage 82 V. Focus of Government Audit Work at the Present Stage 87 Bibliography 90 Notes 90 Chapter 4 Research on the Features of Government Auditing 91 I. General Features of Government Auditing 91 II. Operating Features of Government Auditing 97 III. Work Policy of Government Auditing 105
