Abstract
With the increase of national macro-control efforts and the frequent occurrence of major emergencies, Chinese government has been investing more and more funds and other resources for the public expenditure. In order to supervise these resources and enhance the use efficiency, China has carried out follow-up auditing on some significant projects. Follow-up auditing has become an important means of safeguarding national economic security and improving efficiency in the use of public resources. But the study on the basic theories of the follow-up audit is very poor. This paper tries to study these basic theories.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
Similar content being viewed by others
References
Li, X.-W.: What Does The Follow-up Audit Concern. China Audit (12) (2004)
Cao, H.-M., et al.: The Follow-up Audit on the Construction Project, pp. 3–12. China Financial and Economic Publishing House, Beijing (2005)
The National Audit Office, Audit Results Announcement No. 8 of 2009: The Follow-up Audit Result of Revenues, Expenditures and Construction Project of Beijing Olympic Games. National Audit Office of People’s Republic of China (June 19, 2009)
Song, Y.-J.: Increase Follow-up Efforts to the “Expo audit” to Play the Role of Auditing Security. China Audit (3) (2010)
China audit, Events of National Audit Office in 2009. China audit (4) (2010)
Yang, S.-C.: Corrosion Corruption, the Mission of the National Audit. China Audit (1) (2010)
The Research Institutes of National Audit Office, Points of Piew on the Follow-up Audit. Audit Research Briefing (10) (2009)
Chi, Y.-Z.: Discussion On the Related Issues of the Follow-up Audit. China Audit (3) (2010)
Liu, J.-Y.: The National Audit Working Conference Speech. National Audit Office of People’s Republic of China (December 28, 2009)
Jia-Bao, W.: Audit Work Should Make Greater Contributions to the Economic Development and Social Progress. National Audit Office of People’s Republic of China (December 28, 2009)
Lan, F.-A.: Full audit the Immune System, Promoting Democracy and the Law, Improve Governance Mechanism. China Audit (5) (2010)
Wang, H.-J., Wang, S.-M.: National Audit “Immune System” Building: Orientation and Choice. Audit and Economic Studies (2) (2010)
Qin, R.-S.: Public Economic Responsibility Theory and the National Audit Reform. Auditing Research (6) (2004)
Audit Events in (2009)
The Research Institutes of National Audit Office, The Situation on the Conduct of Research to Track Audit Report (9) (2009)
The Research Institutes of National Audit Office, To Carry out the Audit on the Track Reflections (10) (2009)
Author information
Authors and Affiliations
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2012 Springer-Verlag GmbH Berlin Heidelberg
About this paper
Cite this paper
Gui-juan, C. (2012). The Study on the Follow-Up Audit in China. In: Zeng, D. (eds) Advances in Computer Science and Engineering. Advances in Intelligent and Soft Computing, vol 141. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-27948-5_102
Download citation
DOI: https://doi.org/10.1007/978-3-642-27948-5_102
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-642-27947-8
Online ISBN: 978-3-642-27948-5
eBook Packages: EngineeringEngineering (R0)