... to a market economy. However, there are a number of issues in the public accounting profession in China that have yet to be resolved, to ensure the application of auditing standards that are in line with international norms. These issues revolve around professional competence, independence, ethical standards...

...Xu Zhengdan; Xie Rong; Hu Chunyuan Believes that the rapid development of the market system in the People’s Republic of China should encourage Chinese certified public accountants (CPAs) to examine themselves and recognize the importance of exercising due professional care, in order to develop...

.... Only standardization can ensure effectively the implementation of the laws and systems and audit quality. © MCB UP Limited 1997 Economy Internal audit Organizational change People’s Republic of China Professionalism Internal auditing is an important part of the Chinese auditing...