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Study on the Auditing Theory of Socialism with Chinese Characteristics, Revised Edition.
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 remark...
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken :
Wiley,
2015.
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Study on the Auditing Theory of Socialism with Chinese Characteristics; Contents; Prologue; Acknowledgments; Chapter 1 The Nature of Auditing; I. Several Viewpoints on the Nature of Auditing; (1) Theory of Accounts Checking; (2) Economic Supervision Theory; (3) Economic Cybernetics; (4) Power Restriction Theory; (5) Theory of Democracy and Rule of Law; II. Understanding the Nature of Government Auditing from the Perspective of National Governance; (1) Government Auditing Improved to Meet National Governance Needs; (2) Government Auditing as an "Immune System" for National Governance.
- (3) Government Auditing Is a Cornerstone and Important Assurance of National GovernanceIII. Evolution of Government Auditing for National Governance; (1) Evolution of Chinese Ancient and Modern Government Auditing; (2) Government Audit System in the Period of Revolutionary War under the Leadership of the CPC; (3) Establishment and Development of Government Audit Systems after the Founding of the PRC; IV. Core View of the Nature of Auditing from the National Governance Perspective; Bibliography; Notes; Chapter 2 Audit Function; I. General Cognition of the Government Audit Function.
- II. "Immune System" Function of Government AuditingIII. Connotation of Audit "Immune System" Function; (1) Prevention Function; (2) The Exposure Function; (3) The Resistance Function; IV. Relationship among the Three Major Functions of the Audit Immune System; V. Specific Embodiment of the Government Audit Function; Bibliography; Notes; Chapter 3 Research on the Government Audit Objective; I. Concept of Government Audit Objectives; (1) Connotation of Government Audit Objectives; (2) Features of Government Audit Objectives; (3) Main Factors Affecting Audit Objectives.
- II. Fundamental Objective of Government AuditingIII. Realistic Objective of Government Auditing; (1) Promoting the Rule of Law; (2) Maintaining People's Livelihood; (3) Promoting Reform; (4) Promoting Development; IV. Primary Task of Government Auditing at the Present Stage; (1) Maintaining Fiscal Security; (2) Maintaining Financial Security; (3) Maintaining the Security of State-Owned Assets; (4) Maintaining the Security of the People's Livelihood; (5) Maintaining Security of Resources and Environment; (6) Maintaining Information Security.
- V. Focus of Government Audit Work at the Present StageBibliography; Notes; Chapter 4 Research on the Features of Government Auditing; I. General Features of Government Auditing; (1) Legality; (2) Independence; (3) Professionalization; (4) Comprehensiveness; II. Operating Features of Government Auditing; (1) Based on Constructive Essence and a Critical Approach; (2) Based on Serving and Adhering to Supervision; (3) Based on the Overall Situation, and Adhering to Detecting and Solving Problems from a Microperspective; (4) Based on Initiative and Adhering to Adaptation.