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Article
Affiliation(s)

Nanjing Audit University, Nanjing, China

ABSTRACT

It is a complex and important topic to study the linkage mechanism of government audit, social audit, and internal audit in the context of China’s high-quality economic development. The implementation of measures, such as establishing a sound and perfect organizational safeguard mechanism, strengthening project collaborative audit mechanism, enhancing the mechanism for utilizing audit results, and establishing an audit and rectification joint mechanism can promote the efficient operation of the audit supervision system and the high-quality development of audit services.

KEYWORDS

government audit, social audit, internal audit, triangular linkage model, high-quality development

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References

Li, L. and Yang, D. (2021). High-quality Development of National Audit: Concept, Status and Resolutions. Auditing Research, 5.

Zhang, J. (2008). Analyzing the Role of Internal Audit in the Governance of Listed Companies. Journal of Economics of Water Resources, 26.

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