The Belt and Road Initiative,proposed by China,is a significant strategy aimed at promoting global cooperation and achieving win-win development. As China and the countries along the Belt and Road deepen their pragmatic cooperation in trade,investment,and infrastructure,a surge of cross-border economic activities has emerged. However,significant differences in language and culture,legal systems,and regulatory policies a-mong participating countries pose new challenges to transnational auditing operations. As a third-party inde-pendent verification service,auditing plays a crucial role in mitigating overseas investment risks,safeguarding the interests of all parties,and promoting the sustainable development of the Belt and Road. Given this con-text,this paper first reviews the major progress made in the construction of the Belt and Road and its pro-found impact on the auditing industry. It then analyzes the cross-cultural audit communication barriers caused by a combination of factors including language and cultural differences,heterogeneous governance environments,and insufficient talent reserves. Finally,it proposes strategies to optimize audit communication,emphasizing the importance of building a composite talent team. This study aims to provide valuable insights for the Chinese auditing industry to seize the opportunities of the Belt and Road,resolve cross-cultural audit communication bottlenecks,and accelerate its international development.
关键词
"一带一路"倡议/国际贸易/财务审计/跨文化沟通/语言文化差异/治理环境异质/人才培养体系
Key words
Belt and Road Initiative/International Trade/Financial Auditing/Cross-Cultural Communication/Language and Cultural Differences/Heterogeneous Governance Environments/Talent Training System
万方数据