A finished advisor to China's public, deepest, and inner audit system
Study at the Auditing thought of Socialism with chinese language Characteristics offers a entire evaluation of China's auditing practices. fresh years have obvious the nationwide Audit workplace of China (CNAO) making striking headway not just in China by means of making certain the fit operation of the financial system and society and enhancing nationwide governance via govt auditing, but in addition within the foreign area via engaging in audits with the United international locations. With consistent improvement within the perform, an audit idea with socialist chinese language features has taken form, centering at the premise that govt auditing serves because the cornerstone and guard of nationwide governance. on the XXI INCOSAI held in 2013 in Beijing, the topic of “national audit and nationwide governance” proposed and chaired through CNAO, was once met with frequent approval by means of individuals from over a hundred and sixty nations, and resulted in the endorsement of the Beijing statement, which makes it a concern and goal for audit associations to advertise stable nationwide governance.
To discover the character and improvement of presidency auditing, this e-book probes into the historical past and truth, and theories and practices of auditing in numerous international locations, and places ahead the statement that, “as a cornerstone and significant shield for nationwide governance, govt auditing is an ‘immune process’ endogenous in the synthetical approach of nationwide governance, with services of precaution, revelation and defense.” in addition, China’s socialist auditing thought has been elaborated in 9 features, nature, capabilities, pursuits, gains, tools, administration, framework of laws and criteria, IT software and tradition, overlaying the hot options, methodologies, innovations and achievements of China's executive auditing. This booklet is very correct, sensible, and readable. Jiayi Liu, the executive writer, is the Auditor common of China and the present Chairman of INTOSAI Governing Board. In 2013 he gained the United countries Peace Prize in popularity of his auditing paintings for UN peacekeeping operations.