Читать книгу Study on the Auditing System of Socialism with Chinese Characteristics - Liu Jiayi - Страница 11

Government auditing in China has a long history. Ancient Chinese used words such as investigating, listening, counting, checking, comparing, and so on to describe “audit” activities. The contemporary Chinese term for audit first appeared in the Foreword to Sun-Tzu, written by Cao Cao (155–220), a major warlord in the Three Kingdoms period, who proposed, “Audit, as a well-planned action, should be precise and profound, without any misrepresentation.” The first government institution using the term audit was the Court of Auditors established in 1127 during the Southern Song Dynasty (1127–1279). Documentary resources appearing at different stages reveal the features and history of auditing system.