Study on the Auditing Theory of Socialism with Chinese Characteristics.
Jiayi. Liu
Bok Engelsk 2015 · Electronic books.
| Omfang | 1 online resource (321 pages)
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| Utgave | 1st ed.
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| Opplysninger | Intro -- 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.. - (1) Electronic Account Book Auditing -- (2) Data Auditing -- (3) Analytical Auditing -- (4) Network‐Based Auditing -- (5) Information System Auditing -- (6) Audit Fieldwork Digital Management -- III. Future Development Ideas about Audit Informatization -- (1) Development Environment of Future Informatization -- (2) Opportunities Created by the Information Environment for Audit Informatization -- (3) Future Development Objectives of Audit Informatization -- (4) Future Development Approaches to Audit Informatization -- (5) Combining Audit Informatization with Team Building Will Produce Top Talent -- Bibliography -- Notes -- Chapter 9 Audit Culture -- I. Concept and Function of Audit Culture -- (1) Meaning of Culture -- (2) Concept of Audit Culture -- (3) Function of Audit Culture -- II. Core of Audit Culture -- (1) Responsibility -- (2) Loyalty -- (3) Integrity -- (4) Legality -- (5) Independence -- (6) Devotion -- III. Characteristics of Audit Culture -- (1) Maintain Order, Rights, and Interests -- (2) Keep Independent and Objective -- (3) Advocate Rationality and Evidences -- (4) Remain Rigorous and Cautious -- (5) Follow Standards and Procedures -- (6) Encourage Innovation and Development -- (7) Focus on Unity and Cooperation -- IV. Audit Cultural Development -- (1) Follow the Basic Principles of Audit Cultural Development -- (2) Grasp the Core of Audit Cultural Development -- (3) Further the Contents of Audit Cultural Development -- (4) Strengthen the Guidance and Build Mechanisms of Audit Cultural Development -- Bibliography -- Notes -- Index -- EULA.. - (2) Objective of Managing Audit Results -- (3) Usage of Audit Results -- (4) Contents of Audit Results Management -- VII. Audit Cost Management -- (1) Connotation of Audit Costs -- (2) Objectives of Audit Cost Management -- (3) Content of Audit Cost Management -- (4) Measures for Strengthening Audit Cost Management -- VIII. Audit Human Resource Management -- (1) HRM Framework in Audit Institutions -- (2) Human Resource Management Strategy of Audit Institutions -- Bibliography -- Notes -- Chapter 7 Research on Audit Standardization -- I. Meaning and Significance of Audit Standardization -- (1) Basic Concepts: Audit Standardization -- (2) Significance of Audit Standardization -- II. Audit Standardization Process -- (1) Process of Audit Laws and Regulations Building -- (2) Process of the Auditing Standards System Building -- III. System Structure and Main Content of Audit Standardization -- (1) System Structure of Audit Standardization -- (2) Main Content of the Audit Standardization System -- IV. Problems and Affecting Factors in Chinese Audit Standardization -- (1) Problems of Audit Standardization -- (2) Factors Affecting China Audit Standardization -- V. Principle and Way of Chinese Audit Standardization -- (1) Principles of Chinese Audit Standardization -- (2) Ways and Measures of Audit Standardization -- Bibliography -- Chapter 8 Research on Audit Informatization -- I. Development Course of State Audit Informatization -- (1) Research and Development and Promotion of Three Major Auditing Application Systems -- (2) Establishment of a Nationwide Audit Information Network -- (3) For Audit Informatization, Application Is the Key and Talent Reserve a Guarantee -- (4) Accumulating Rich Resources of Audit Data -- (5) Exploring Audit Methods and Ways in an Informatization Environment -- II. Main Forms of Audit Informatization.. - (3) Ways to Build a Grand Pattern of FA -- IV. Unifi ed Organization of a Large-Scale Audit Project -- (1) Features of the Unified Organization of a Large‐Scale Audit Project -- (2) Significance of the Unified Organization of a Large‐Scale Audit Project -- (3) Difficulties and Challenges Facing the Unified Organization of a Large‐Scale Audit Project -- (4) Procedures and Requirements for the Unified Organization of a Large‐Scale Audit Project -- V. Organizational Mode of Auditing in an IT Environment -- (1) Basis for the Improving Audit Organizational Structure and Modes -- (2) Specific Ways to Improve Audit Organizational Structure and Modes -- (3) Key Links in Improving Audit Organizational Structure and Modes -- Bibliography -- Notes -- Chapter 6 Study of Audit Management -- I. Definition of Audit Management -- (1) Objectives of Audit Management -- (2) Main Contents of Audit Management -- (3) Composition, Positioning, and Inner Link of the Framework of the Audit Management System -- II. Principles of Audit Management -- (1) Overall Consideration and Focus Highlighting -- (2) Improving Efficiency and Performance -- (3) People‐Oriented -- (4) Risk Control -- (5) Emphasizing the Usage of Audit Results -- III. Audit Strategy Management -- (1) Audit Strategy Management Is of Great Significance to Audit Work -- (2) Five‐Year Plan for Audit Strategy Management -- (3) Creation and Implementation of the Audit Work Plan -- IV. Audit Plan Management -- (1) Management Objectives -- (2) Management Contents -- V. Audit Quality Management -- (1) Connotation of Audit Quality Management -- (2) Objectives of Audit Quality Management -- (3) Main Contents and Ways of Audit Quality Management -- (4) Audit Quality Management -- (5) Audit Quality Supervision and Inspection and Accountability -- VI. Audit Results Management -- (1) Connotation of Audit Results.. - 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 -- (4) Based on Initiative and Adhering to Adaptation -- (5) Based on Openness and Adhering to Independence -- III. Work Policy of Government Auditing -- Bibliography -- Note -- Chapter 5 Audit Modes -- I. Special Audit Investigation -- (1) Concept of Special Audit Investigation -- (2) Features of Special Audit Investigation -- (3) Procedures for Special Audit Investigations -- (4) Attention in Special Audit Investigations -- II. Real-Time Auditing -- (1) Concept and Features of RTA -- (2) Identity and Superiority of RTA -- (3) Procedures of RTA -- (4) Categories of RTA -- III. Grand Pattern of Financial Auditing -- (1) Practice of Building a Grand Pattern of FA -- (2) Connotation and Focal Points of Grand Pattern of FA.. - 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 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. 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.
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| Emner | |
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| ISBN | 9781119107866
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