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China under the framework of the rule of law and government regulation of audit model

Author: ZhangChao
Tutor: YangZhuo
School: Heilongjiang University
Course: Accounting
Keywords: legal system government regulation audit mode
CLC: F239.22
Type: Master's thesis
Year: 2011
Downloads: 17
Quote: 0
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Abstract


With the deepening reform of China’s political economy system,audit mode supervision is facing a new opportunity and challenge which as a effective mechanism for national government to exercise the power of economic control. But nomatter how development of audit,it can’t without the working police of law administration,and legal system is still the foudation of auditing work. However,come down to the practice field,it is inevitablely to arise some failure phenomenons because the imperfect of our audit market system.Then it is necessary to paly a role of legality and servant government functions adequately——the government regulation.My paper analysis the current operation of China’s audit mode firstly based on some relevant theories on account of this point exactly.After that make it clearly about operability of audit mode under the framework of legal system and government regulation. Finally,build up a trinity audit mode supervision system that according to government audit for leading role , independent audit and internal audit intervened in the round absolutely.

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CLC: > Economic > Economic planning and management > Audit > The audit organization and system > China
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