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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 December 2016. In addition, he won the United Nations Peace Prize in recognition of his auditing work for UN peacekeeping operations (2013). In 2016, he was awarded the Grand Decoration of Honour in Gold with Sash for Services to the Republic of Austria. Klappentext A comprehensive, authoritative examination of Chinese auditing practicesStudy 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 experienceDeveloped 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. Zusammenfassung 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. Inhaltsverzeichnis Preface xv Introduction 1 1. About the Systems 1 2. About the Auditing System 3 3. About the Auditing System of Socialism with Chinese Characteristics 9 4. About the Significance of Studying the Auditing System of Socialism with Chinese Characteristics 12 Chapter 1: The Birth and Development of the Auditing System of Socialism with Chinese Characteristics 15 1. History of the Chinese Auditing System 15 (1) Official Auditing System during the Shang and Zhou Dynasties 16 (2) Censorate Auditing System during the Qin and Han Dynasties 19 (3) Bibu (Court of Auditors) Auditing System during the Tang and Song Dynasties 21 (4) Kedao Audit Supervising System during the Ming and Qing Dynasties 24 (5) Auditing System in the Early Days of the Republic of China and Nanjing KMT Government Period 26 2. Auditing System during the New Democratic Revolution Led by the Communist Party of China 28 (1) Auditing Exploration during the Establishment of the Communist Party of China and the Great Revolution Period 28 (2) Auditing during the Agrarian Revolutionary War Period 29 (3) Auditing during the Period of the National War of Res...
