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Study on the auditing theory of socialism with Chinese characteristics / / Jiayi Liu
| Study on the auditing theory of socialism with Chinese characteristics / / Jiayi Liu |
| Autore | Liu Jiayi <1956-> |
| Edizione | [Revised edition.] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , 2015 |
| Descrizione fisica | 1 online resource (321 p.) |
| Disciplina | 657/.450951 |
| Collana | Wiley Corporate F&A |
| Soggetto topico |
Auditing - China
Auditing, Internal - China |
| ISBN |
1-119-10782-2
1-119-11462-4 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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 GovernanceIII. 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 AuditingIII. 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 AuditingIII. 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 StageBibliography; 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 |
| Record Nr. | UNINA-9910140495803321 |
Liu Jiayi <1956->
|
||
| Hoboken, New Jersey : , : Wiley, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Study on the auditing theory of socialism with Chinese characteristics / / Jiayi Liu
| Study on the auditing theory of socialism with Chinese characteristics / / Jiayi Liu |
| Autore | Liu Jiayi <1956-> |
| Edizione | [Revised edition.] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , 2015 |
| Descrizione fisica | 1 online resource (321 p.) |
| Disciplina | 657/.450951 |
| Collana | Wiley Corporate F&A |
| Soggetto topico |
Auditing - China
Auditing, Internal - China |
| ISBN |
1-119-10782-2
1-119-11462-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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 GovernanceIII. 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 AuditingIII. 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 AuditingIII. 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 StageBibliography; 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 |
| Record Nr. | UNINA-9910825968803321 |
|
Liu Jiayi <1956->
|
||
| Hoboken, New Jersey : , : Wiley, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||