Study on the Auditing Theory of Socialism with Chinese Characteristics, Revised Edition

Prologue ix

Acknowledgments xiii

Chapter 1 The Nature of Auditing 1

I. Several Viewpoints on the Nature of Auditing 1

II. Understanding the Nature of Government Auditing from the Perspective of National Governance 6

III. Evolution of Government Auditing for National Governance 21

IV. Core View of the Nature of Auditing from the National Governance Perspective 35

Bibliography 37

Notes 37

Chapter 2 Audit Function 41

I. General Cognition of the Government Audit Function 41

II. “Immune System” Function of Government Auditing 43

III. Connotation of Audit “Immune System” Function 47

IV. Relationship among the Three Major Functions of the Audit Immune System 55

V. Specific Embodiment of the Government Audit Function 59

Bibliography 68

Notes 69

Chapter 3 Research on the Government Audit Objective 71

I. Concept of Government Audit Objectives 71

II. Fundamental Objective of Government Auditing 75

III. Realistic Objective of Government Auditing 77

IV. Primary Task of Government Auditing at the Present Stage 82

V. Focus of Government Audit Work at the Present Stage 87

Bibliography 90

Notes 90

Chapter 4 Research on the Features of Government Auditing 91

I. General Features of Government Auditing 91

II. Operating Features of Government Auditing 97

III. Work Policy of Government Auditing 105

Bibliography 106

Note 106

Chapter 5 Audit Modes 107

I. Special Audit Investigation 107

II. Real-Time Auditing 120

III. Grand Pattern of Financial Auditing 128

IV. Unifi ed Organization of a Large-Scale Audit Project 135

V. Organizational Mode of Auditing in an IT Environment 148

Bibliography 156

Notes 156

Chapter 6 Study of Audit Management 159

I. Defi nition of Audit Management 160

II. Principles of Audit Management 167

III. Audit Strategy Management 170

IV. Audit Plan Management 177

V. Audit Quality Management 183

VI. Audit Results Management 193

VII. Audit Cost Management 199

VIII. Audit Human Resource Management 206

Bibliography 212

Notes 214

Chapter 7 Research on Audit Standardization 215

I. Meaning and Significance of Audit Standardization 215

II. Audit Standardization Process 218

III. System Structure and Main Content of Audit Standardization 224

IV. Problems and Affecting Factors in Chinese Audit Standardization 231

V. Principle and Way of Chinese Audit Standardization 234

Bibliography 239

Chapter 8 Research on Audit Informatization 241

I. Development Course of State Audit Informatization 242

II. Main Forms of Audit Informatization 247

III. Future Development Ideas about Audit Informatization 253

Bibliography 265

Notes 266

Chapter 9 Audit Culture 267

I. Concept and Function of Audit Culture 267

II. Core of Audit Culture 271

III. Characteristics of Audit Culture 276

IV. Audit Cultural Development 281

Bibliography 288

Notes 288

Index 291