By Jiayi Liu
A complete advisor to China's public, deepest, and inner audit system
Study at the Auditing conception of Socialism with chinese language Characteristics offers a complete assessment of China's auditing practices. fresh years have visible the nationwide Audit workplace of China (CNAO) making outstanding headway not just in China through ensuring the fit operation of the economic climate and society and bettering nationwide governance via executive auditing, but in addition within the overseas area via conducting audits with the United countries. With consistent improvement within the perform, an audit concept 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 by means of CNAO, was once met with common approval by way of individuals from over a hundred and sixty international locations, and resulted in the endorsement of the Beijing announcement, which makes it a concern and objective for audit associations to advertise strong nationwide governance.
To discover the character and improvement of presidency auditing, this e-book probes into the historical past and fact, and theories and practices of auditing in numerous nations, and places ahead the statement that, “as a cornerstone and demanding protect for nationwide governance, executive auditing is an ‘immune procedure’ endogenous in the synthetical method of nationwide governance, with features of precaution, revelation and defense.” in addition, China’s socialist auditing idea has been elaborated in 9 elements, nature, services, pursuits, beneficial properties, tools, administration, framework of laws and criteria, IT program and tradition, masking the recent suggestions, methodologies, suggestions and achievements of China's executive auditing. This ebook is extremely appropriate, sensible, and readable. Jiayi Liu, the manager writer, is the Auditor normal of China and the present Chairman of INTOSAI Governing Board. In 2013 he gained the United international locations Peace Prize in reputation of his auditing paintings for UN peacekeeping operations.