Details

Study on the Auditing Theory of Socialism with Chinese Characteristics

Wiley Corporate F&A Revised Edition

von: Jiayi Liu
65,99 €
Verlag:	Wiley
Format:	PDF
Veröffentl.:	15.04.2015
ISBN/EAN:	9781119107866
Sprache:	englisch
Anzahl Seiten:	320

In den Warenkorb

Als Gutschein

DRM-geschütztes eBook, Sie benötigen z.B. Adobe Digital Editions und eine Adobe ID zum Lesen.

Beschreibungen

Titelbeschreibung

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. Recent years have seen the National Audit Office of China (CNAO) making remarkable headway not only in China by guaranteeing the healthy operation of the economy and society and improving national governance through government auditing, but also in the international arena by carrying out audits with the United Nations. With constant development in the practice, an audit theory with socialist Chinese characteristics has taken shape, centering on the premise that government auditing serves as the cornerstone and safeguard of national governance. At the XXI INCOSAI held in 2013 in Beijing, the theme of “national audit and national governance” proposed and chaired by CNAO, was met with widespread approval by participants from over 160 countries, and led to the endorsement of the Beijing Declaration, which makes it a priority and target for audit institutions to promote good national governance. To explore the nature and development of government auditing, this book probes into the history and reality, and theories and practices of auditing in various countries, and puts forward the assertion that, “as a cornerstone and important safeguard for national governance, government auditing is an ‘immune system’ endogenous within the synthetical system of national governance, with functions of precaution, revelation and defense.” Furthermore, China’s socialist auditing theory has been elaborated in nine aspects, nature, functions, goals, features, methods, management, framework of regulations and standards, IT application and culture, covering the new concepts, methodologies, techniques and achievements of China's government auditing. This book is highly relevant, practical, and readable. Jiayi Liu, the chief author, is the Auditor General of China and the current Chairman of INTOSAI Governing Board. In 2013 he won the United Nations Peace Prize in recognition of his auditing work for UN peacekeeping operations.

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 Bibliography 106 Note 106 Chapter 5 Audit Modes 107 I. Special Audit Investigation 107 II. Real-Time Auditing 120 III. Grand Pattern of Financial Auditing 128 IV. Unifi ed Organization of a Large-Scale Audit Project 135 V. Organizational Mode of Auditing in an IT Environment 148 Bibliography 156 Notes 156 Chapter 6 Study of Audit Management 159 I. Defi nition of Audit Management 160 II. Principles of Audit Management 167 III. Audit Strategy Management 170 IV. Audit Plan Management 177 V. Audit Quality Management 183 VI. Audit Results Management 193 VII. Audit Cost Management 199 VIII. Audit Human Resource Management 206 Bibliography 212 Notes 214 Chapter 7 Research on Audit Standardization 215 I. Meaning and Significance of Audit Standardization 215 II. Audit Standardization Process 218 III. System Structure and Main Content of Audit Standardization 224 IV. Problems and Affecting Factors in Chinese Audit Standardization 231 V. Principle and Way of Chinese Audit Standardization 234 Bibliography 239 Chapter 8 Research on Audit Informatization 241 I. Development Course of State Audit Informatization 242 II. Main Forms of Audit Informatization 247 III. Future Development Ideas about Audit Informatization 253 Bibliography 265 Notes 266 Chapter 9 Audit Culture 267 I. Concept and Function of Audit Culture 267 II. Core of Audit Culture 271 III. Characteristics of Audit Culture 276 IV. Audit Cultural Development 281 Bibliography 288 Notes 288 Index 291

Autorenportrait

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.

Back cover copy

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.