The development of auditing standards and the certified public accounting profession in China

Barry J. COOPER, Lynne CHOW, Yun Wei TANG

Research output: Journal PublicationsJournal Article (refereed)peer-review

13 Citations (Scopus)


The organisational framework for the development of auditing in China evolved from government audit, internal audit and public audit institutions and subsequently provided the focus for services offered by the certified public accounting firms. By the mid 1990s, China's independent auditing standards were being issued, incorporating the General Independent Auditing Standard, specific auditing standards and practice pronouncements. The standards, while largely modelled on international standards, nevertheless reflected China's unique transition 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 and auditing practice. Nevertheless, with an established credible auditing standards framework in place and the ongoing upgrading of educational and training standards of CPAs, the profession in China is heading in the right direction.
Original languageEnglish
Pages (from-to)383-389
Number of pages7
JournalManagerial Auditing Journal
Issue number7
Publication statusPublished - 1 Jan 2002


  • Accounting standards
  • China
  • Competences
  • Ethics
  • Professionalism


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