Research Of The Audit System In China And Russia

Russia is a typical representative of economical system reformation countries. From the changes of Russia's audit system and the reformation and development of relative stock market and corporation governance, it can be used for reference for reformation and development of China's audit system. The author tries to describe the origin, history, development, process and present situation of Russia's audit system clearly, research in several important aspects of comparison of audit in Russia and china. It established a foundation for further researching by other scholars. This study includes 4 section:Chapter 1 describes the origin and development of Russia audit system. This section generally introduce political, economical and cultural situation in Russia. Then, we depict the development of government audit, independent audit, and internal audit in Russia on a basis of time.Chapter 2 focuses on the government audit. From a macroscopical perspective, we compare the government audit's systems, regulations and standards of Russia with that of China, and get some new insight about the differences.Chapter 3 analyzes the two country's independent audit system. This section discusses the background of the origin and internationalization process of independent audit under the reforms of property rights in Russia, examines the market share of"Big Four"and their effects on audit market. And we still explore the differences of the laws and regulations, standards and ethics code between two countries.Chapter 4 addresses internal audit of two countries. Based on the results of three surveys which were finished by the Russia Institute of internal auditors, the Association of Boards of Directors, the Institute of Information System Audit and Control, this section explores the situation of Russia's internal audit system comprehensively. Compared with China's internal audit system, we find some new implications.The innovation of the thesis is its original subject and the development of a new area - comparision of audit system in Russia and China. Both Russia and china are typical representatives of economical system reformation countries, but it has clear and obvious differences between them. It worth researching in earnest in the changesof audit system in Russia and china, in the consequences caused by the changes both in social and economical aspects. It will draw on the experience of the historical experience and lesson of nation audit system reformation for our country.