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Study on the auditing system of socialism with Chinese characteristics /
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...
| Clasificación: | Libro Electrónico |
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| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken, New Jersey :
Wiley,
[2017]
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- 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.