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Advance in Law
ISSN Print:2707-1499
ISSN Online:2707-1502
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Institutional Limitations of the Audit Measures for Rural Collective Economic Organizations (Draft for Comments)
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Information:
Xianda College of Economics and Humanities Shanghai International Studies University, Shanghai, China
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Keywords:
Rural Collective Economic Organizations; Audit Independence; Audit Rectification
- Abstract: The Audit Measures for Rural Collective Economic Organizations (Draft for Comments) provides a possibility for the systematic enhancement of the supply of the audit system for rural collective economic organizations. However, the opinion draft still has obvious limitations. This limitation is mainly manifested in three aspects: First, there are structural gaps in legislative provisions. Second, the structural constraints on audit independence have not been fundamentally resolved. Third, the mechanism for audit result application and rectification implementation presents virtualization risks. This is due to insufficient enforceability. To address these limitations, several reforms should be adopted. Coordination mechanisms should be improved. Audit rules should be extended. New institutional approaches should be developed to ensure audit independence. The binding effect of audit result application must be strengthened. A closed-loop management mechanism for audit rectification and rectification verification should be reconstructed.
- DOI: 10.35534/al.0803012 (registering DOI)
- Cite: Chen, Y. Y. (2026). Institutional Limitations of the Audit Measures for Rural Collective Economic Organizations (Draft for Comments). Advance in Law,8(3), 157-163.
