Gin Chong, H.; Vinten, Gerald - In: Managerial Auditing Journal 13 (1998) 3, pp. 159-164
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...