Специфика финансового аудита в современном Китае
На основе анализа англоязычной литературы обобщаются специфические черты финансового аудита в КНР. Рассматриваются эволюция китайского аудита в период реформ Дэн Сяопина, институциональная организация и нормативно-правовое обеспечение аудита, уровень самостоятельности аудиторских фирм, ценообразование на аудиторские услуги и юридическая ответственность аудиторов, проблема модифицированных заключений, различия в деятельности центральных, провинциальных и транснациональных аудиторов на китайском рынке, влияние социально-культурной среды Китая на работу аудиторов. ; In the current international situation, economic ties with China is of particular importance for Russia. A good understanding of the specifics of the Chinese business environment is necessary in order to move the Russian-Chinese relations from primitive trade to industrial cooperation, investment, joint research and development. There is a clear shortage of Russian literature on auditing in China. As part of our research project «The government and the Chinese business in the South of the Russian Far East», the topic is relevant because it contributes to an adequate assessment of the management quality of Chinese firms that operate in Russia, as well as prospects for the development of their activities in Russia. In this article we review the six English-language articles about the functioning of the financial audit in China. The authors of these articles form the following general observations. Financial audit in China still lags behind in its average level of the developed capitalist economies. However, it has been steadily improved through administrative and legal measures of the Chinese Government, intensified competition in the Chinese business, consolidation and internationalization of China's largest corporations, as well as entry into the Chinese market of international Big Four auditors. The number of modified audit opinions in China is gradually reduced. The main specificity of the Chinese audit gives the national culture of policy and entrepreneurship, especially the high importance of personal relationships (guanxi) in the commercial success. The guanxi of listed companies and the continuing dominance of state-owned enterprises in the Chinese economy create the prerequisites for collusion audited companies with local auditors. Listed companies that use the services of Big Four auditors or Chinese auditors with a good reputation on the stock exchanges in Shanghai and Hong Kongare trustworthy primarily.