LEADER 00000cam  2200541Mu 4500 
001    908074258 
003    OCoLC 
005    20200502094956.8 
006    m     o  d         
007    cr |n||||||||| 
008    150425s2015    xx      o     000 0 eng d 
020    9781119107866|q(electronic bk.) 
020    1119107865|q(electronic bk.) 
035    (OCoLC)908074258 
035    Ebook Central Perpetual Titles 
035    skip4alma 
043    a-cc--- 
049    txum 
050  4 HF5667eb 
072  7 BUS|x001010|2bisacsh 
100 1  Liu, Jiayi. 
245 10 Study on the Auditing Theory of Socialism with Chinese 
       Characteristics, Revised Edition. 
260    Hoboken :|bWiley,|c2015. 
300    1 online resource (321 pages) 
336    text|btxt|2rdacontent 
337    computer|bc|2rdamedia 
338    online resource|bcr|2rdacarrier 
500    (5) Based on Openness and Adhering to Independence. 
505 0  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. 
505 8  (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. 
505 8  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. 
505 8  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. 
505 8  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. 
506    Available only to authorized UTEP users. 
520    A comprehensive guide to China's public, private, and 
       internal audit system Study on the Auditing Theory of 
       Socialism with Chinese Characteristics provides a 
       comprehensive overview of China's auditing practices. 
       Recent years have seen the National Audit Office of China 
       (CNAO) making remarkable headway not only in China by 
       guaranteeing the healthy operation of the economy and 
       society and improving national governance through 
       government auditing, but also in the international arena 
       by carrying out audits with the United Nations. With 
       constant development in the practice, an audit theory 
588 0  Print version record. 
650  0 Auditing|zChina. 
650  0 Auditing, Internal|zChina. 
651  7 China.|2fast|0(OCoLC)fst01206073 
776 08 |iPrint version:|aLiu, Jiayi.|tStudy on the Auditing 
       Theory of Socialism with Chinese Characteristics, Revised 
       Edition.|dHoboken : Wiley, ©2015|z9781119107811 
856 40 |uhttp://0-ebookcentral.proquest.com.lib.utep.edu/lib/utep
       /detail.action?docID=2028594|zTo access this resource 
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