Normal view MARC view ISBD view

Study on the Auditing Theory of Socialism with Chinese Characteristics, Revised Edition.

By: Liu, Jiayi.
Material type: TextTextSeries: eBooks on Demand.Wiley Corporate F&A: Publisher: Somerset : Wiley, 2015Description: 1 online resource (321 p.).ISBN: 9781119107866.Subject(s): Auditing -- China | Auditing, Internal -- ChinaGenre/Form: Electronic books.Additional physical formats: Print version:: Study on the Auditing Theory of Socialism with Chinese Characteristics, Revised EditionDDC classification: 657/.450951 Online resources: Click here to view this ebook.
Contents:
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 Governance -- III. 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 Auditing -- III. 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 Auditing -- III. 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 Stage -- Bibliography -- 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
Summary: 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 audi
Tags from this library: No tags from this library for this title. Log in to add tags.
Item type Current location Call number URL Status Date due Barcode
Electronic Book UT Tyler Online
Online
HF5667 (Browse shelf) http://uttyler.eblib.com/patron/FullRecord.aspx?p=2028594 Available EBL2028594

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 Governance -- III. 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 Auditing -- III. 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 Auditing -- III. 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 Stage -- Bibliography -- 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

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 audi

Description based upon print version of record.

Author notes provided by Syndetics

<p> JIAYI LIU, P H D (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.</p>

There are no comments for this item.

Log in to your account to post a comment.