{"product_id":"study-on-the-auditing-theory-of-socialism-with-chinese-characteristics-hardback-9781119107811","title":"Study on the Auditing Theory of Socialism with Chinese Characteristics (Hardback) 9781119107811","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eStudy on the Auditing Theory of Socialism with Chinese Characteristics\u003c\/font\u003e\u003cbr\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003c\/p\u003e\n\u003cp\u003e\u003cfont size=\"4\"\u003eJiayi Liu (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9781119107811, Wiley\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eHardback, published 19 June 2015\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e320 pages\u003cbr\u003e22.6 x 15.8 x 2.8 cm, 0.476 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003e\u003cp\u003e\u003cb\u003eA comprehensive guide to China's public, private, and internal audit system\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eStudy on the Auditing Theory of Socialism with Chinese Characteristics\u003c\/i\u003e 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.\u003c\/p\u003e 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. \u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e\u003cp\u003ePrologue ix\u003c\/p\u003e \u003cp\u003eAcknowledgments xiii\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1 The Nature of Auditing 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eI. Several Viewpoints on the Nature of Auditing 1\u003c\/p\u003e \u003cp\u003eII. Understanding the Nature of Government Auditing from the Perspective of National Governance 6\u003c\/p\u003e \u003cp\u003eIII. Evolution of Government Auditing for National Governance 21\u003c\/p\u003e \u003cp\u003eIV. Core View of the Nature of Auditing from the National Governance Perspective 35\u003c\/p\u003e \u003cp\u003eBibliography 37\u003c\/p\u003e \u003cp\u003eNotes 37\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2 Audit Function 41\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eI. General Cognition of the Government Audit Function 41\u003c\/p\u003e \u003cp\u003eII. “Immune System” Function of Government Auditing 43\u003c\/p\u003e \u003cp\u003eIII. Connotation of Audit “Immune System” Function 47\u003c\/p\u003e \u003cp\u003eIV. Relationship among the Three Major Functions of the Audit Immune System 55\u003c\/p\u003e \u003cp\u003eV. Specific Embodiment of the Government Audit Function 59\u003c\/p\u003e \u003cp\u003eBibliography 68\u003c\/p\u003e \u003cp\u003eNotes 69\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 Research on the Government Audit Objective 71\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eI. Concept of Government Audit Objectives 71\u003c\/p\u003e \u003cp\u003eII. Fundamental Objective of Government Auditing 75\u003c\/p\u003e \u003cp\u003eIII. Realistic Objective of Government Auditing 77\u003c\/p\u003e \u003cp\u003eIV. Primary Task of Government Auditing at the Present Stage 82\u003c\/p\u003e \u003cp\u003eV. Focus of Government Audit Work at the Present Stage 87\u003c\/p\u003e \u003cp\u003eBibliography 90\u003c\/p\u003e \u003cp\u003eNotes 90\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 Research on the Features of Government Auditing 91\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eI. General Features of Government Auditing 91\u003c\/p\u003e \u003cp\u003eII. Operating Features of Government Auditing 97\u003c\/p\u003e \u003cp\u003eIII. Work Policy of Government Auditing 105\u003c\/p\u003e \u003cp\u003eBibliography 106\u003c\/p\u003e \u003cp\u003eNote 106\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 Audit Modes 107\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eI. Special Audit Investigation 107\u003c\/p\u003e \u003cp\u003eII. Real-Time Auditing 120\u003c\/p\u003e \u003cp\u003eIII. Grand Pattern of Financial Auditing 128\u003c\/p\u003e \u003cp\u003eIV. Unifi ed Organization of a Large-Scale Audit Project 135\u003c\/p\u003e \u003cp\u003eV. Organizational Mode of Auditing in an IT Environment 148\u003c\/p\u003e \u003cp\u003eBibliography 156\u003c\/p\u003e \u003cp\u003eNotes 156\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 Study of Audit Management 159\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eI. Defi nition of Audit Management 160\u003c\/p\u003e \u003cp\u003eII. Principles of Audit Management 167\u003c\/p\u003e \u003cp\u003eIII. Audit Strategy Management 170\u003c\/p\u003e \u003cp\u003eIV. Audit Plan Management 177\u003c\/p\u003e \u003cp\u003eV. Audit Quality Management 183\u003c\/p\u003e \u003cp\u003eVI. Audit Results Management 193\u003c\/p\u003e \u003cp\u003eVII. Audit Cost Management 199\u003c\/p\u003e \u003cp\u003eVIII. Audit Human Resource Management 206\u003c\/p\u003e \u003cp\u003eBibliography 212\u003c\/p\u003e \u003cp\u003eNotes 214\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7 Research on Audit Standardization 215\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eI. Meaning and Significance of Audit Standardization 215\u003c\/p\u003e \u003cp\u003eII. Audit Standardization Process 218\u003c\/p\u003e \u003cp\u003eIII. System Structure and Main Content of Audit Standardization 224\u003c\/p\u003e \u003cp\u003eIV. Problems and Affecting Factors in Chinese Audit Standardization 231\u003c\/p\u003e \u003cp\u003eV. Principle and Way of Chinese Audit Standardization 234\u003c\/p\u003e \u003cp\u003eBibliography 239\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8 Research on Audit Informatization 241\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eI. Development Course of State Audit Informatization 242\u003c\/p\u003e \u003cp\u003eII. Main Forms of Audit Informatization 247\u003c\/p\u003e \u003cp\u003eIII. Future Development Ideas about Audit Informatization 253\u003c\/p\u003e \u003cp\u003eBibliography 265\u003c\/p\u003e \u003cp\u003eNotes 266\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9 Audit Culture 267\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eI. Concept and Function of Audit Culture 267\u003c\/p\u003e \u003cp\u003eII. Core of Audit Culture 271\u003c\/p\u003e \u003cp\u003eIII. Characteristics of Audit Culture 276\u003c\/p\u003e \u003cp\u003eIV. Audit Cultural Development 281\u003c\/p\u003e \u003cp\u003eBibliography 288\u003c\/p\u003e \u003cp\u003eNotes 288\u003c\/p\u003e \u003cp\u003eIndex 291\u003c\/p\u003e\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Finance \u0026amp; accounting [\u003ca title=\"See our other books on Finance \u0026amp; accounting\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Finance%20\u0026amp;%20accounting%20%5BKF%5D%22\"\u003eKF\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Wiley","offers":[{"title":"Brand New","offer_id":52421401674008,"sku":"9781119107811","price":59.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/files\/9781119107811.jpg?v=1784595315","url":"https:\/\/freshlyprintedbooks.co.uk\/products\/study-on-the-auditing-theory-of-socialism-with-chinese-characteristics-hardback-9781119107811","provider":"Freshly Printed Books","version":"1.0","type":"link"}