Index

A system of complaint, review, and reexamination, 167–168 Administrative Reports System, 18, 19 Audit duty and authority, scope of, Agrarian Revolutionary War period, 263–276 auditing during, 29–31 auditing system of off-term offi cials Agricultural Bank of , audit of, regarding natural resources and 39, 52 assets, establishing, 275–276 Agricultural Development Bank of auditing system of State capitals China, audit of, 53 of State-owned enterprises, Application of the China National Audit establishing and improving, Offi ce for Instruction on Several 273–275 Issues concerning Audit Work, budget implementation and fi nal 39–40 accounts drafting, improving the Approval of the State Commission Offi ce auditing system of, 271–272 for Public Sector Reform for draft of the central budget Transferring the Staffi ng of the implementation and fi nal CNAO’s Resident Audit Offi ces to accounts, audit of, 272–273 Administrative Staffi ng, 57 national major policies and measures The Art of War, 20 and macrocontrol deployments, Audit assignments, execution of, 152– establishing and improving 155 real-time auditing system on system of audit documentation, 154 implementation of, 268–271 system of audit evidence, 154 relevant audits on resources and system of audit fi eld management, environment protection, 154–155 267–268 system of auditCOPYRIGHTED notifi cation, 152–153 MATERIAL working mechanism, improving, system of audit program, 153 263–267 Audit disputes, settlement of, 166–168 Audit institutions, duties and powers of, system of applying for administrative 128–145 reconsideration or instituting any audit jurisdiction system, administrative litigation, 167 139–141 system of applying for government duties of, 131–139 ruling, 167

321

bindex 321 21 November 2016 7:41 PM 322 ◾ Index

Audit institutions (continued) Audit law and regulations, 113–123 Opinions of the State Council on audit law and other relevant laws, Strengthening Audit Work, 116–119 128–130 regulations for implementation of, powers of, 141–145 118–119 right to adopt administrative audit rules, 120–123 compulsory measures, 143 Constitution of the People’s Republic right to dispose and punish, 144 of China, 114–116 right to examine, 142 clauses of, on supervision through right to investigate and obtain auditing, 115–116 evidence, 143 local audit regulations, 119–120 right to notify or publish auditing basic strategy of rule of law, results, 144–145 proposal and development of, right to request submission of 122–123 materials, 142 Audit law system, 283–284 right to seek assistance, 143–144 Audit operation mechanism, 151–169, right to transfer and recommend, 276–279 144 audit assignments, execution of, Audit institutions, supervision of, 152–155 281–283 system of audit documentation, 154 accountability audit system for main system of audit evidence, 154 leading officials of local audit system of audit field management, institutions, improving, 282 154–155 exploring and establishing external system of audit notification, auditing system, 283 152–153 powers and responsibilities, creating a system of audit program, 153 list of, 282–283 audit disputes, settlement of, 166–168 supervision of higher-level audit system of applying for institutions over lower-level audit administrative reconsideration institutions, strengthening, 282 or instituting any administrative society and public opinion, litigation, 167 strengthening supervision of, 283 system of applying for government system of special auditors, improving, ruling, 167 283 system of complaint, review, and Audit jurisdiction system, 139–141 reexamination, 167–168 accountability, 140–141 audit plan and program systems, authorized audit, direct auditing improving, 276 system, and settlement audit quality control, 160–164 mechanism of disputes, 141 hierarchical, 161 general principles of, 140 mechanism of “control review– Audit Law of the People’s Republic of assurance review–approval” for China, 10, 47–48, 117 audit report, 161–162

bindex 322 21 November 2016 7:41 PM Index ◾ 323

system of audit quality check, 162 rectification of problems disclosed by system of excellent audit project audit, 164–166 selection, 163–164 Opinions of the State Council on system of registration and reporting Strengthening Audit Work, of intervention in audit work, 162 contents on rectification in, 166 audit reporting system, system system of follow-up of rectification of government information by audit institutions, 165 disclosure and rectification system of government supervision and examination mechanism, over rectification, 164 improving, 278 system of rectification by auditees, audit results reporting and publication, 164 155–160 system of supervising and system of announcement of audit assisting rectification by relevant results, 159 authorities, 165 system of audit disposal and system of purchasing social audit punishment and audit transfer, services, improving, 279 156–157 Audit organization system, 123–128 system of audit newsletter, specific audit institution framework, 126–128 report, and comprehensive report, audit institutions, establishment of, 157–158 124–125 system of audit report, 155–156 upper- and lower-level audit system of disclosure of government institutions, relationship between, information, 159–160 125–126 system of “two reports,” 158–159 Audit professionalization, 279–281 audit work pattern of big data, classified management system for creating, 277–278 auditors, establishing, 280 audit work plan, 151–152 occupational guarantee mechanism of system of strategic plan on audit auditing, improving, 281 work, 151–152 post order of professional and coordination and cooperation with technical civil servants of parties concerned, 168–169 auditing, establishing, 280 in accountability audit, 168–169 responsibility investigation mechanism in investigating major irregularities, for auditing posts, improving, 281 169 selection and appointment mechanism at stage of audit planning, for auditors, improving, 280–281 implementation, and utilization of Audit Professional Team Construction audit results, 168 Plan (2008–2012), 243 organizational way of joint auditing Audit quality control, 160–164 from multidimensional and hierarchical, 161 multiple angles, improving, 277 mechanism of “control review– performance report system of audit assurance review–approval” for institutions, improving, 278–279 audit report, 161–162

bindex 323 21 November 2016 7:41 PM 324 ◾ Index

Audit quality control (continued) system of audit disposal and system of audit quality check, 162 punishment and audit transfer, system of excellent audit project 156–157 selection, 163–164 system of audit newsletter, specific system of registration and reporting of report, and comprehensive report, intervention in audit work, 162 157–158 Audit operating mechanism, features of, system of audit report, 155–156 192–204 system of disclosure of government audit on land transfer revenues and information, 159–160 expenditures and cultivated land system of “two reports,” 158–159 protection (2014), 193–194 Audit rules, 120–123 audit of post-disaster, 196–197 Audit work plan, 151–152 follow-up audit on major matters, system of strategic plan on audit work, 194–195 151–152 integrating audit resources, 192–193 system of audit plan, 152 Provisions of National Auditing system of plan of audit assignments, Standards of the PRC on Major 151–152 Illegal Behaviors, 199–200 Auditing arrangement, 258–263 publishing auditing findings to public, Auditing duties and authorities, features 201 of, 179–189 results regarding audit by CNAO authority in regard to audit disposal on 2,448 mining rights cases, and punishment and taking 202–204 coercive measures, 188–189 revealing and investigating major economic accountability audit of violations of laws and rules, stress leading officials, 181–184 on, 197–199 follow-up audit of implementation of role of trial mechanism in the audit policies and measures, 185–186 quality control, 200–201 Opinions of China National Audit Audit Regulations of the Executive Office on Further Playing the Committee of Central Role of Audit on Promoting the Government of Chinese Soviet Implementation of Policies for Republic, 30 Stabilizing Growth, 186–187 Audit Regulations of the PRC, 44, supervision scope of government 45, 49 auditing, 179–181 Audit Report on the Central Budget Auditing Measures for Chinese-Foreign Implementation in 1995, 51 Equity and Contractual Joint Audit Report on Grain Inventory, 53 Ventures, 45 Audit reports, verifying, 139 Auditing system, about, 3–9 Audit results reporting and publication, Auditing system, features of, 172–179 155–160 audit institutions belong to system of announcement of audit administrative institutions, results, 159 172–173

bindex 324 21 November 2016 7:41 PM Index ◾ 325

local audit institutions, 173–176 future development of, reporting to Standing Committee 247–284 of National People’s Congress, general goal and requirement for 176–179 further improvement, 247–254 Auditing system of socialism with key to development and further Chinese characteristics improvement, 257–284 basic framework of, 113–169 principles indispensable for audit institutions, duties and powers development and further of, 128–145 improvement, 255–256 audit law and regulations, 113–123 practical effects of, 205–233 audit operation mechanism, 151–169 ensuring smooth policy audit organization system, 123–128 implementation, 210–216 auditor management system, improving economic benefits, 145–150 205–210 birth and development of, 15–72 promoting administration according auditing system during new to law, 218–219 democratic revolution led by promoting anti-corruption, Communist Party of China, 219–223 28–35 promoting deepening of reform, enlightenment, 69–72 228–231 establishment and development of, promoting openness and 35–69 transparency, 232–233 history of, 15–28 safeguarding interests of the people, experience of building, 233–245 223–228 auditing theory system of socialism safeguarding national security, with Chinese characteristics, 216–218 238–240 studying, significance of, 12–13 features of, 171–204 Auditing systems of 12 major countries, audit on land transfer revenues and brief introduction to, expenditures and cultivated land 297–311 protection (2014), 193–194 Australia, 306 audit operating mechanism, Brazil, 308–307 192–204 France, 302 auditing duties and authorities, Germany, 301 179–189 India, 307 auditing system, 172–179 Japan, 303 auditor management system, Mexico, 310–311 189–192 Republic of Korea, 304 foundation of, 73–112 Russia, 299–300 cultural, 100–112 South Africa, 309–310 institutional, 84–99 United Kingdom, 305 theoretical, 73–84 United States, 298–299

bindex 325 21 November 2016 7:41 PM 326 ◾ Index

Auditing theory system of socialism with Censorate auditing system during Qin Chinese characteristics, 238–240 and Han Dynasties, 19–20 Auditor management system, 145–150, Central Military Commission for the 189–192 Chinese People’s Liberation Army, features of, 189–192 audit rules of, 121, 127 comprehensive examination and Chatfield, Michael, 17 evaluation, 191–192 China Construction Bank, audit of, 52 high professional requirements, China International Trust and 189–190 Investment Corporation, 52 strict disciplinary requirements, 190 China’s auditing system, information on performance evaluation system, 150 development of, 285–295 professional education system, before reform and opening up, 294 149–150 early days of the Republic of China professional qualification system, 149 and Nanjing KMT government professional requirements, 146–147 period, 292 system for employment, appointment, , 287 and dismissal, 148–149 , 290 Auditors’ Education and Training Plan New Democratic Revolution (2008–2012), 243 Period, 293 Auditors, modern core values for, 111 , 291 Australia, auditing system of, 306 since reform and opening up, 295 , 289 B , 288 Bank of China, audit of, 52 , 286 (999–1062), 102 Chinese auditing system, history of, Basic Principles of Government Audit, 50 15–28 Beijing Declaration, 252 Bibu (Court of Auditors) auditing Beijing Organizing Committee for the system during Tang and Song Olympic Games (BOCOG), 195 Dynasties, 21–24 Beijing Shuanqiao State Farm, 39 censorate auditing system during Qin Bibu (Court of Auditors) auditing system and Han Dynasties, 19–20 during Tang and Song Dynasties, during Shang and Zhou Dynasties, 21–24 16–19 Book of Lord Shang: Interdicts and early days of Republic of China and Encouragements, 19 Nanjing KMT government period, Brazil, auditing system of, 308–307 26–28 Budget Law of the PRC, 271 Kedao Audit Supervising System during Ming and Qing Dynasties, C 24–26 official auditing system during Shang Canon of Laws, 18 and Zhou Dynasties, 16–19 Censor Prefecture, 20

bindex 326 21 November 2016 7:41 PM Index ◾ 327

Chinese National Audit Office (CNAO), Decision of the Central Committee of 5, 38–39, 41–42, 44, 45, 46, 48, the Communist Party of China 49–50, 51–53, 55, 57, 64–65, on Some Issues concerning the 90–91, 114, 120, 127, 133–134, Establishment of the Socialist 243–245, 262, 267–268, 271, 272 Market Economic System, 47 Chinese National People’s Congress, 11 Decision of the Central Committee of CNAO Program for the Development of the Communist Party of China Audit Work 2008–2012, 63 on Some Issues concerning Collections of Liu Zongyuan, 21 Improvement of the Socialist Communist Party of China (CPC), 1, 10 Market Economic System, 53 13th National Congress, 87 Decision of the CPC Central Committee 18th National Congress, 74, 88, 95, on Economic System Reform, 36 96, 106, 235 Decision of the CPC Central Committee auditing exploration during on Several Important Issues of establishment of, 28–29 Comprehensively Deepening Confucius, 103 Reform, 61, 135 Constitution of the Communist Party of Decision of the CPC Central Committee China, 27, 29 on Some Major Issues Concerning Constitution of the People’s Republic of Comprehensively Promoting the China, 10, 71, 72, 114–116 Rule of Law, 61, 96 clauses of, on supervision through contents of, 257 auditing, 115–116 Declaration on the Independence of Court of Auditors, 16 Supreme Audit Institutions, 254 Cultural foundation of socialism with Decrees for Checking Officials in the Chinese characteristics, 100–112 Capital and Counties, 18 core values of auditors as dynamic Di Renjie (630–700), 102 force for improvement of, Ding Yuxin (Ding Shumiao), 223 110–112 Draft Amendments to the socialist core value as ideological Constitution, 37 force propelling development of, 106–109 E traditional Chinese culture as source Dynasty (770–256 BC), 19 of, 100–103 Economic Accountability Audit Joint self-restraint, internal examination, Meeting or Leading Group, 57 and self-discipline, 103 Economic benefits, improving, 205–210 value orientation of, 104–106 audit situation of financial stock funds (2014), 209–210 D fiscal revenue growth promoted by Decision of the Central Committee of the audit institutions, 206–207 Communist Party of China on National Audit Office of China, Enhancing the Party’s Governing main performance of Capacity, 54 (2010–2014), 208

bindex 327 21 November 2016 7:41 PM 328 ◾ Index

Economic benefits (continued) Huaihai Cement Plant, 38–39 supreme audit institutions’ input-out Huang Wenshao, 28 ratios of China, United States, Hubei Jianli Foods Company, 39 and United Kingdom (2010–2013), 207 I Establishment Law of the Court of Imperial Household Department, 26, 70 Auditors, 27 Independence of audit organs, 254 Extended Continuation to Zizhi India, auditing system of, 307 Tongjian, 23 Inscriptions of All Departments by Supervisory Censor Wu Bogu, 23 F Institutional foundation of socialism Fixed assets investment, audit of, with Chinese characteristics, 212–213 84–99 Foreign funds application, auditing of, state economic system, 94–99 133–136 basic economic system with public “Four Comprehensives,” specific ownership, 95–96 connotations of, 249–251 government functions under France, auditing system of, 302 socialist market economy system, Functional power restriction mode, 5 96–99 state political system, 86–94 G system of people’s congresses, 92–93 Germany, auditing system of, 301 unitary state structure, 93–94 “Golden Auditing Project,” 57, 65, 244 terminology, 85–86 Great Plan, 16 Institutional History of Tang, 21 Guan Zhong, 18 Interim Measures for Audit Gui Bingquan, 221 Supervision of Central Budget Guo Zhenqian, 48, 51 Implementation, 50 Interim Organizational Regulations of H the Government of the - Hai Rui (1514–1587), 102 -Ningxia Border Region, 31 Han Dynasty (206 BC–220 AD), 19, 287 Internal audit work of units subject to Han Fei-tzu (280–233 BC), 19 supervision through auditing by Han Huang (723–787), 22 audit institutions, guidance and He Hongda, 222–223 supervision over, 138–139 Historical opinions, 2 International Organization of Supreme A History of Accounting Thought Audit Institutions (INTOSAI), 254 (Chatfield), 17 History of the Former Han, 19 The History of Ming, 24–25 J Hu Qiaomu, 36 Japan, auditing system of, 303 Hu Yuzhang, 221 Ji Zi, 16

bindex 328 21 November 2016 7:41 PM Index ◾ 329

K N Kedao Audit Supervising System during National Audit Office’s Provisions on Ming and Qing Dynasties, 24–26 Strengthening Audit Discipline King Wu, 16 Inspection, 50 National Audit Work Outline L 1991–1995, 43 Law of Administrative Reports 1999–2003, 242 System, 72 National Audit Work Plan (2003–2007), Law of the Court of Auditors on 54 Organization, 27 National Auditing Standards of the PRC, Law of Penalties on Audit Officials, 27 68, 120 Law of the State of Qin, 18 National governance system and Law of Verifying the Properties of capacity, 253 Government Departments, 18 National security, safeguarding, Legislative Articles of Bibu, 72 216–218 Li Jinhua, 48 national government debts, Li Peiying, 222 conducting overall audit on, Liberation War of China, auditing 217–218 during, 32–35 National War of Resistance against Lin Boqu, 30 Japanese Aggression, auditing Lin Kongxing, 221 during period of, 31–32 Liu Jiayi, 62 establishment of auditing system in all Liu Shaoqi, 29 border regions, 33–34 Liu Shi (949–997), 23 New Book of Tang: Records of Officials, 21 Liu Yan (715/716–780), 22 New Creation of the Censorate: Records of Liu Zhijun, 223 the Imperial Secretariat Lu Peijian, 38, 43 Ministry, 22 Lu Wanli, 221 New democratic revolution led by Communist Party of China, M auditing system during, 28–35 Agrarian Revolutionary War period, Mao Zedong, 30, 233, 256 29–31 Marx, Karl, 1 exploration during establishment of Marxism, 104 Communist Party of China and Measures for the Quality Control of Audit Great Revolution period, 28–29 Projects of Audit Offices (Trial), 59 Liberation War of China, 32–35 Mexico, auditing system of, 310–311 period of National War of Resistance Ming Dynasty, 24–25, 26, 290 against Japanese Aggression, Hongwu Era of, 24 31–32 Ming and Qing Dynasties, Kedao Audit New Democratic Revolution Supervising System during, 24–26 Period, 293 Monograph on Criminal Law, 18 Nine Articles of Supervisory Censor, 20

bindex 329 21 November 2016 7:41 PM 330 ◾ Index

Ninth Five-Year Plan of the People’s Notice of the National Audit Office Republic of China for National Issuing the “Eight Not Allowed” Economic and Social Development Audit Work Discipline, main and Outlines of Objectives in contents of, 191 Perspective of the Year 2010, 47 North China Financial and Economic O Committee, 32 On Practice (Mao), 256 North China People’s Government, 32 Opinions on Appointing Democratic North, Douglass C., 1, 3 Party Members and Non-party (960–1127), 2 Personages as Special Auditors, Notice on Audit Supervision of Financial 91 Insurance Institutions, 40 Opinions of China National Audit Notice for Enforcing Audit Institution Office on Further Playing the Decision on Handling Payments, Role of Audit on Promoting the Deductions, Suspension of Implementation of Policies for Financial Appropriation, and Stabilizing Growth, 186–187 Bank Loans, 40 Opinions on Cultivating and Practicing Notice of the General Affairs Office the Core Values of Socialism, 107 of the State Council on Issues Opinions on Deepening the Reform of concerning Audit Work by Administrative System, 60 Computer Information Opinions on Establishing National Audit System, 135 Institutions (Exposure Draft), 37 contents of, 136–138 Opinions on Further Strengthening Notice on Headcount Increase and Research on Audit Theory, Redeployment at All Levels of 244–245 Audit Institutions, 42 Opinions of National Audit Office of Notice on Issues Concerning Audit China on Strengthening Audit through Computer Information Supervision, 46–47 System, 119 Opinions of the State Council on Notice on Issues concerning Strengthening Audit Work, 61, Establishment and Staffing at 96, 124, 128–130, 135, 263, All Levels of Local Audit 268, 279 Institutions, 38 article 18 of, 175–176 Notice on Recruiting Cadres for the contents on rectification in, 166 National Court of Auditors, 38 Organizational Regulations on All Notice on Several Issues concerning the Departments of the North China Accountability Audit of Factory People’s Government, 32 Directors Leaving Their Posts, 43 Notice on Several Issues concerning P the Enforcement of Provisional Pei Xiu, 22 Regulations of the State Council Peng Zhen, 37 on Government Audit Work, 40 Power restriction modes, 5

bindex 330 21 November 2016 7:41 PM Index ◾ 331

Prefecture of the Counsellor-in-chief, 20 Provisions of National Audit Office of Problems disclosed by audit, rectification China on Announcement of Audit of, 164–166 Findings, 59 Opinions of the State Council on Provisions of the National Audit Office Strengthening Audit Work, on the Implementation of Audit contents on rectification in, 166 Work Procedures, 46 system of follow-up of rectification by Provisions of National Auditing audit institutions, 165 Standards of the PRC on Major system of government supervision over Illegal Behaviors, 199–200 rectification, 164 Provisions on the Transfer of Suspected system of rectification by auditees, 164 Criminal Cases by Administrative system of supervising and assisting Organs for Law Enforcement, 119 rectification by relevant authorities, 165 Q Procedures for Trials in Audit Work, 40 Qin and Han Dynasties, censorate Provisional Constitution of the Republic auditing system during, 19–20, of China, 27 69 Provisional Measures for Auditing of Qing Dynasty (1644–1912), 25–26, Fixed Assets Investment Prior 70, 291 to the Commencement of Construction, 44 Provisional Regulations concerning R Below-County-Level Party and Rawls, John, 1–2 Government Leading Cadres’ Rees, E. A., 71 Economic Accountability Reform and opening-up period, Audit, 49 establishment of auditing system Provisional Regulations on the in early days of, 36–40 Contractual Management establishment of audit institutions, Responsibility System of 37–38 Industrial Enterprises Owned by government audit system established the Whole People, 43 stipulated by Constitution, Provisional Regulations on Government 36–37 Audit Work, 40 positive exploration and carrying out, Provisional Regulations concerning 38–39 Leading Personnel of State-owned standardization of audit work, 39–40 Enterprises and State Holding Regular Auditing System of Enterprises in Regard to the Administrative Units, 44 Economic Accountability Audit Regulations concerning Accountability during Their Term of Office, 49 Audit for Leading Officials of Provisional Regulations of the State the Party and Government Council on Government Audit and Leaders of State-Owned Work, 40 Enterprises, 68

bindex 331 21 November 2016 7:41 PM 332 ◾ Index

Regulations for Audit Supervision on S the Operational Conversion Schultz, Theodore William, 1 Mechanism of Industrial Seventh Five-Year Plan of the Enterprises Owned by the Whole People’s Republic of China for People, 45 National Economic and Social Regulations for the Implementation of Development, 41 the Audit Law of the People’s Shang and Zhou Dynasties, official Republic of China, 50 auditing system during, 16–19 Regulations on Punishment for Illegal Shu Yuanyu (791–835), 22 Fiscal Acts, 119 Six Ministries, 25–26 Relationship between auditing system Social Security, audit situation of, and system functions, analysis 227–228 of, 7–9 Socialist core values, 108–109 Report on Preparation and Building of Socialist market economic system Audit Institutions Submitted to auditing system at establishment of, the State Council, 38 47–53 Report of the State Council on the adjusting the institutional Audit on the Central Budget setting and reinforcing audit Implementation and Other Fiscal independence, 48 Revenues and Expenditures in continuously enhancing audit 2014, 214 supervision, 51–53 Report of Suggestions on Deepening preliminary establishment of audit the Reform of Grain Distribution law system, 48–51 System, 53 auditing system during improvement Republic of China and Nanjing KMT of, 53–60 government period, auditing building the system of system in early days of, 26–28 announcement of audit findings, Republic of Korea, auditing system of, 59–60 304 building the “3 + 1” audit pattern, Rites of Zhou, 17, 72 55–56 Ruan Xiaoxian, 29, 30 defining guidelines for audit work, Rules for Implementation of Audit 54–55 Regulations of the People’s improving talents capacity, legal Republic of China, 46 framework, and technologies, Rules for Implementation of the 57–59 Regulations concerning Song Dynasty (960–1279), 22–24, 289 Accountability Audit for Leading South Africa, auditing system of, Officials of the Party and 309–310 Government and Leaders of State- Southern Song Dynasty, 16, 23, 24 Owned Enterprises, 68 Jianyan Era of, 23 Rules of Procedures for Auditors, 31 (770–476 Russia, auditing system of, 299–300 BC), 18

bindex 332 21 November 2016 7:41 PM Index ◾ 333

Stabilizing growth, real-time audit on essence of, 75 implementation of policies for, development drive of, 76 214–216 development stage and strategy State financial revenues and of, 76 expenditures, special audit diplomacy and international investigation in specific matters strategy of, 77 of, 138 ecological development of, 77 Statutory subject matters, supervision economic development of, 76 through auditing over, 131–133 fundamental purpose of, 76 Structural power restriction mode, 5 ideological line of, 75 Suggestions on Setting up National national defense and army building Audit Institutions to the Standing of, 77 Committee of the National political development of, 76 People’s Congress, 37 social development of, 77 Sun Jinchuan, 29 supporting forces of, 77 Supreme audit institutions, 7 Tianjin Plant, 38 Supreme audit institutions mode, main Transition from the planned economy features of, 177–178 to socialist market economy, Systems, about, 1–3 auditing system in the period of, 40–47 T continuous improvement of the audit “3 + 1” audit pattern, 55–56 institution system, 41–42 Taizai, 17 establishing professional auditing Tang Dynasty, 21–22, 69, 288 system of various industries, Teng Daiyuan, 30 42–45 Theoretical system of socialism with promoting framework building of Chinese characteristics, 73–84 audit laws and regulations, 45–47 establishment and development of, Trial Measures for Comprehensive 79–80 Assessment and Evaluation of exploration and innovation of, 80–84 the Local Party and Government ideological foundation for Leading Team and Leading Cadres establishment and development in Conformity with the Scientific of, 78–79 Outlook on Development, 56 practical and theoretical foundation Trial Measures of National Audit Office for contents and arrangement of of China Announcement on Audit auditing system of socialism with Findings, 59 Chinese characteristics, 80 terminology, 75–78 U advancing the great cause of, 77 United Kingdom, auditing system basic tasks of, 75 of, 305 core of leadership of, 78 United States, auditing system of, cultural development of, 76 298–299

bindex 333 21 November 2016 7:41 PM 334 ◾ Index

W Work Regulations on Factory Directors of Industrial Enterprises Owned by Walker, David (U.S. Auditor General), 59 the Whole People, 43 Wang , 36 Work Report of Audit Institutions since Wang Jianzhong, 222 Establishment, 43 Wang Yi, 222 (476–221 BC), 18 Well-Off Society in the New Period, X auditing system during overall Xi Jinping, 10–11, 13, 84, 255 building of, 60–69 Xianchun Lin’an Zhi, 23 exploring and innovating audit Xie Juezai, 31 methods and ways, 63–66 Xu Lianzhong, 221 improving Audit Law system, 66–69 improving government audit pattern, Y 62 Yao Yilin, 36 Dynasty, 17, 70 Yin Ruins’ Oracle-Bone Inscriptions, 16 Wenxian Tongkao of the Qing Dynasty, Yu Mingtao, 38 26 Williamson, Oliver, 3 Z Work Plan for Real-time Audit on Zaifu, 17, 72 the Implementation of the Zhang Kundi, 29 Measures for Stabilizing Growth, Zhao Fu, 221 Promoting Reform, Adjusting the Zhongyong (Doctrine of the Mean), 103 Structure and Benefiting People’s Zhou Dynasty (1046–256 BC), 69, 286 Livelihood, 214 Zhu Rongji, 50, 57, 59

bindex 334 21 November 2016 7:41 PM