JIAN LI was formerly an auditor at the Hunan Government Audit Office, China, before emigrating to New Zealand, where he has recently completed his doctoral studies in accounting. He has an extensive accounting background with considerable years of experience with auditing and statistical material and has published in this field in China.ALAN PAISEY was formerly Head of the Administrative Studies Division at Bulmershe College, University of Reading, in the UK. He has published eight books and over sixty articles in educational management and continues in retirement to publish in the field of military aviation in the Second World War.

• Foreword Preface List of Figures List of Tables Global Trading Issues Company and Government Interests Influential Regulations Determining Factors Preparing for Research Research Participants Pacific Trade Perspectives National Legislation Contemporary Pacific Method Choices Policy Determinants International Comparisons Cross-National Analysis Current Audit Practice Tax Monitoring in China On Avoiding Audit Foreign Enterprises in China Pacific Trade Prospects