Local Government Auditing in the People's Republic of China

Abstract

Audit within China has developed since the 1980s in line with developments in Chinese society and political life more generally. The system of Chinese local government audit is deeply related to Chinese national audit. The Chinese National Audit Office sets the standards by which the systems work and each auditor both works for the national auditor and the appropriate tier of regional or local government. The system of audit is designed both to check the way in which the government operates financially and in some cases to examine the effective operation of the government.

Citation

Zhao, Z. (2022), "Local Government Auditing in the People's Republic of China", Ferry, L. and Ruggiero, P. (Ed.) Auditing Practices in Local Governments: An International Comparison (Emerald Studies in Public Service Accounting and Accountability), Emerald Publishing Limited, Leeds, pp. 47-56. https://doi.org/10.1108/978-1-80117-085-720221005