GOVERNMENT AUDIT PROCESS REENGINEERING IN THE CHINESE CONTEXT

Xuehua Liu, Yi An, Zhizhu Yuan, Harun Harun, Yinuo Wang

Research output: Contribution to journalArticlepeer-review

Abstract

It is often regarded as a sound progress for Chinese government audit to apply the western risk-oriented audit theory. However, the government audit is used to simply copying the CPA's audit process in practice, even though it does not match the special character of the Chinese scenario, and the government audit itself. Moreover, government audit practices would deviate from the focus of the risk-oriented audit theory if it merely imitates the CPA's audit process. In this paper, we critically analyse the existing limitations in the current Chinese government audit process, and argue that it is necessary to reengineer the process. We then construct a conceptual framework for the reengineering of the process. It is expected that our paper could contribute to the extant government audit theory and practices from a developing countries' context.
Original languageEnglish
Pages (from-to)448-461
Number of pages14
JournalTransformations in Business and Economics
Volume19
Issue number3C
Publication statusPublished - 2020

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