Study on the Auditing System of Socialism with Chinese Characteristics

This book marks a milestone as the first book studying the auditing system of socialism with Chinese characteristics. It presents a clear picture of the historical evolution of the Chinese auditing system, introducing how it was established and its overall goals. It is a comprehensive, systematic, and scientific exploration of the efforts China is making to:

Promote fully covered audits Strengthen hierarchical supervision by audit institutions at higher levels over those below Promote the audit profession Improve the mechanism of audit results utilization Guarantee the independent exercises of auditing in accordance with the law Realize the role of auditing as the bedrock and guarantee in national governance

The book is divided into five chapters, covering the basis of the auditing system of socialism with Chinese characteristics, basic framework, systems, characteristics, effects and experience, as well as prospects for future development of the auditing system.

JIAYI LIU, PHD, (Economics), has been Auditor General of China since 2008. From 2011 to 2012, he served as Chairman of the United Nations Board of Auditors. In 2013, he took over as Chairman of the INTOSAI Governing Board, which expires in December 2016. In addition, he won the United Nations Peace Prize in recognition of his auditing work for UN peacekeeping operations (2013). In 2016, he was awarded the Grand Decoration of Honour in Gold with Sash for Services to the Republic of Austria.