Study on the Auditing Theory of Socialism with Chinese Characteristics

Government auditing in China has been continually developing and evolving for more than thirty years. Thoroughly updated, the Study on the Auditing Theory of Socialism with Chinese Characteristics, Revised Edition offers a guide for conducting audit supervision in accordance with the rule of law in order to maintain fiscal and economic order, safeguard national economic security, combat corruption, and promote deeper levels of reform. Since government audit institutions were established in 1983, there has been no end to the development of practice and the innovation of audit theory with Chinese socialist characteristics. Written in accessible terms and based on in-depth research, Study on the Auditing Theory of Socialism with Chinese Characteristics, Revised Edition offers insights from practitioners and outlines effective approaches for conducting audits. This important resource includes a summary of China's updated national audit theory that is being applied to meet the growing demands of a new reality. This revised edition highlights three vital aspects. First, it addresses the demands of the modernization of the national governance system and governance ability and the promotion of the rule of law in an all-inclusive manner. Second, this edition presents new developments in government auditing in China with a view to matching theoretical development with practical development. Innovative developments in auditing methods, management, standardization, and computerization are included. Third, this edition contains a deeper understanding of the law that governs government auditing. To keep pace with the times, the author summarizes the fruits of past research, and explains the essence of government auditing and the role it plays as a guarantee of national governance on the basis of the immune system theory. The book also provides information on the nature and functions of government auditing and reveals how the modernization of a national governance system was achieved. Study on the Auditing Theory of Socialism with Chinese Characteristics, Revised Edition contains theoretical perspectives and practical case studies from different viewpoints and is filled with qualitative, accurate, and profound content.