LEGAL CASES AND AUDITING IN CHINA

Gin Chong
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Gin Chong: College of Business, Prairie View A&M University, USA

Chapter 6 in Handbook of Business Practices and Growth in Emerging Markets, 2009, pp 101-116 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractOver the last decades, the world has witnessed the political and economic revolutions in the People's Republic of China. The administration of the country has constantly called for changes to its directions to continuously boost its economic power, business culture, and accountability. Audit is the tool to help project transparency and identify reliability in the control systems. This chapter assesses the extent of audit changes within the country based on the four audit reports issued by its National Audit Office (NAO) in 2005. The finding shows positive approaches adopted by the administration, in particular the NAO, but there are areas that need further improvements. The recommendations have implications to the policy makers, audit profession, and users of the audit reports.

Keywords: Emerging Markets; Growth; Business Practices; International Business; International Marketing; Developing Country; Transitional Economies (search for similar items in EconPapers)
JEL-codes: I10 (search for similar items in EconPapers)
Date: 2009
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