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Legal Cases And Auditing In China

In: Handbook Of Business Practices And Growth In Emerging Markets

Author

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  • GIN CHONG

    (College of Business, Prairie View A&M University, USA)

Abstract

Over 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.

Suggested Citation

  • Gin Chong, 2009. "Legal Cases And Auditing In China," World Scientific Book Chapters, in: Satyendra Singh (ed.), Handbook Of Business Practices And Growth In Emerging Markets, chapter 6, pages 101-116, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789812791788_0006
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    More about this item

    Keywords

    Emerging Markets; Growth; Business Practices; International Business; International Marketing; Developing Country; Transitional Economies;
    All these keywords.

    JEL classification:

    • I10 - Health, Education, and Welfare - - Health - - - General

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