Study on the Auditing Theory of Socialism with Chinese Characteristics.
Liu, Jiayi.
Study on the Auditing Theory of Socialism with Chinese Characteristics. - 1st ed. - 1 online resource (321 pages) - Wiley Corporate F&a Series . - Wiley Corporate F&a Series .
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. 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. (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. (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. (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.
9781119107866
Auditing, Internal -- China.
Electronic books.
HF5616.C5 -- .L58 2015eb
657/.450951
Study on the Auditing Theory of Socialism with Chinese Characteristics. - 1st ed. - 1 online resource (321 pages) - Wiley Corporate F&a Series . - Wiley Corporate F&a Series .
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. 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. (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. (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. (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.
9781119107866
Auditing, Internal -- China.
Electronic books.
HF5616.C5 -- .L58 2015eb
657/.450951