Harmonisation of government audits in the People’s Republic of China

H. Gin Chong (Acting Head of Research and Principal Lecturer, Southampton Business School, Southampton, UK)
Gerald Vinten (Associate Dean and Professor of Management, Southampton Business School, Southampton, UK)

Managerial Auditing Journal

ISSN: 0268-6902

Publication date: 1 April 1998


The National Audit Office of the People’s Republic of China issued 38 auditing standards and guidelines on 1 January 1997. This was the culmination of a variable historical development during which audit activity was either emphasised or downplayed altogether. With the open door policy and the socialist market economy, audit is again very much back on the agenda. Audit independence is a cornerstone of this great auditing leap forward, with CPA firms in a supporting role. There is a need to train up auditors to assume their role of responsibility in an economy which has huge growth potential, and which excites world‐wide interest.



Gin Chong, H. and Vinten, G. (1998), "Harmonisation of government audits in the People’s Republic of China", Managerial Auditing Journal, Vol. 13 No. 3, pp. 159-164. https://doi.org/10.1108/02686909810208056

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Copyright © 1998, MCB UP Limited

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