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.
|Number of pages||14|
|Journal||Transformations in Business and Economics|
|Publication status||Published - Dec 2020|