Description
Book SynopsisA 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 t
Table of Contents
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
