Outlines the history of auditing in China and the auditing standards and guidelines issued in 1997 to improve consistency in the audit of government departments and state‐run enterprises under the responsibility of the National Audit Office (NAO). Explains that they focus on auditing processes rather than more subjective areas but are used by the NAO’s audit bureaux and by private accounting firms, including those with international connections. Compares them with international auditing guidelines, which cover subjective issues but are aimed at commercial organizations. Recognizes some concern in China over the money spent on the NAO and calls for public education on the nature and purpose of audit, for parameters to be set to narrow the scope of auditors subjective judgements and for harmonization with international standards.
Managerial Finance – Emerald Publishing
Published: May 1, 2000
Keywords: External audit; Auditing guidelines; International standards; China
It’s your single place to instantly
discover and read the research
that matters to you.
Enjoy affordable access to
over 18 million articles from more than
15,000 peer-reviewed journals.
All for just $49/month
Query the DeepDyve database, plus search all of PubMed and Google Scholar seamlessly
Save any article or search result from DeepDyve, PubMed, and Google Scholar... all in one place.
Get unlimited, online access to over 18 million full-text articles from more than 15,000 scientific journals.
Read from thousands of the leading scholarly journals from SpringerNature, Wiley-Blackwell, Oxford University Press and more.
All the latest content is available, no embargo periods.
“Hi guys, I cannot tell you how much I love this resource. Incredible. I really believe you've hit the nail on the head with this site in regards to solving the research-purchase issue.”Daniel C.
“Whoa! It’s like Spotify but for academic articles.”@Phil_Robichaud
“I must say, @deepdyve is a fabulous solution to the independent researcher's problem of #access to #information.”@deepthiw
“My last article couldn't be possible without the platform @deepdyve that makes journal papers cheaper.”@JoseServera