| Author: | Yan, Xinhua |
| Title: | Study on internal auditing in China (original in Chinese) |
| Journal: | Modern Economic Science (c)
1993 : 1, p.70-74 |
| Index terms: | INTERNAL AUDITING CHINA |
| Language: | chi |
| Abstract: | A new audit system has taken form in China with state audit as the guidance, internal audit within departments and units as the bases and social audit as supplement. Internal auditing effacers account for 70 percent of all auditing officers. Internal audit plays an important role in China's audit system. The paper carries out studies on the nature, role, characteristics, and function of internal audit. |
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