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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 China, 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

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