The Diploma & Degree Education Aid Program -- 2018 Master of Auditing Program Enrollment Information

I. About the Program

i.General Information

1. Brief Introduction

The Diploma & Degree Education Aid Program for developing countries, which is conducted by the Ministry of Commerce of the People’s Republic of China, issupported by China’s Foreign Aid Fund and designed for cultivating high-end financial and commercial officials as well as administrative talents in aided countries.

In addition, this program is devoted to cultivating high-level, inter-disciplinary and application-oriented talents in politics, commercial trade, diplomacy, agriculture,science, education, literature, health, energy, transportation and public administration and providing intellectual support for the development of economic society inaided countries. It includes the one-year master degree program, the two-year master degree program and the three-year doctor degree program.This program mainly funds the government officials, research staff of academic institution and senior administrative personnel in relevant fields in aided countriesto study for master degree and doctor degree in China in an English education background. Due to short length of schooling, the students are required to haveobtained bachelor degree in advance and have a certain amount of working experience in corresponding fields for the convenience of a full and timely understandingof the teaching contents. Besides, the students are required to be in relatively good health in order to adapt to highly intense study and obtain the degree in the end.

The students graduated from the Diploma & Degree Education Aid Programare playing an increasingly important role in the economic and trading cooperation and development between their mother countriesand China, and highly valuedby their government.

In view of the helpful role of this program in the development of economic trade and promotion of relationship, the Ministry of Commerce of the People’s Republic ofChina will increase the enrollment size and promote the teaching quality. 2018 China Ministry of Commerce Scholarship Maud Program is one of the Diploma & Degree Education Aid Program for developing countries. It is a 2-year master program. The program aims to improve the ability of SAIs and related government offices in developing countries in Asia, Africa, Latin America and South Pacific Region, to promote the level of audit professionalism, to share with them the theoretical achievements and practical experience of China, and to advance the communication between audit offices in China and the aided countries. It is our sincere wish that after the completion of the program, you will be promoted in audit theory and practice, play a more significant role in advancing audit causes of your respective countries, push forward the international communication in the field of audit, and embrace better career development and a brighter future.

2. Admission Object

This program mainly funds the auditors or auditing-related working staff from respective SAIs of developing countries with a bachelor’s degree in advance and certain working experience in auditing.

3. Cultivation Objectives

The Program aims to cultivate high-level, inter-disciplinary andapplication-orientedaudit professionals, who possess good professionalism, a strong sense of work ethics, a systematic command of knowledge and techniques in modern government audit and relevant fields, the ability to make sound audit judgment and solve practical audit problems.

4. Admission Quota

2018 China Ministry of Commerce Scholarship Maud Program is undertaken by Nanjing Audit University. The 2-year program plans to enroll 60 full-time candidates in the major of government audit and all the courses will be taught in English.

5. Financial Aid

Ministry of Commerce of People’s Republic of China (MOFCOM) will allocate part of the Foreign Aid Fund to sponsor the program. The sponsorship covers the teaching and management of the universities and the basic allowance of the students. The former includes the tuition fee, accommodation fee, textbook fee, research and field trip fund, and graduation thesis guidance fund, comprehensive medical insurance in China etc.. The latter includes the one-time settlement fee and the living allowance: RMB 3,000 yuan will be paid to the students as one-time settlement fee; the standard for living allowance is RMB 36,000 yuan per person per year for candidates for master’s degree, and RMB 42,000 yuan per person per year for candidates for doctor’s degree, which will be paid to the students on a monthly basis by Nanjing Audit University. The scholarship also covers a flight ticket for students to come to China at enrollment and a flight ticket for students to go back to their home country at graduation. In addition, within the two-year program, MOFCOM will provide one round-trip tickets for home visits. The remaining part of the scholarship will be utilized by MOFCOM or Nanjing Audit University according to an overall plan and shall not be distributed to students. MOFCOM only sponsors the students who graduate within the program duration. The students who have to postpone their studies due to various reasons will not be further funded.

ii. Introduction to Nanjing Audit University

1. Overall Introduction

Nanjing Audit University, or NAU, the only financial and economical institute of higher education in the world that carries “AUDIT” in its name, was initially founded in 1983 and assumed its current name in the year 1987. In 1993, NAU started to offer undergraduate programs. In 2011, it becomes the university that’s administered by the joint-efforts of China Ministry of Education, China Ministry of Finance, China National Audit Office (CNAO) and Jiangsu provincial government. In 2013, it was authorized to provide postgraduate programs with Master degrees. 

NAU’s current student population totals around 16,000, including undergraduates, postgraduates and international students. It has an outstanding teaching faculty of 975 teachers, among which there are 152 professors and 480 with doctoral degrees. Today’s NAU consists of two beautiful campuses, Mochou campus and Pukou campus, covering a total area of over 145 hectares. 

NAU provides 33 undergraduate programs. Auditing, finance, and cameralistics are three featured disciplines granted by China Ministry of Education; auditing, finance, cameralistics, management science and engineering, business management are provincial key disciplines; auditing, finance and cameralistics are provincial brand disciplines; cameralistics, accounting, business management, international economy and trade, information management and information systems are provincial featured majors. In the year 2012, NAU was ranked as “Jiangsu Provincial Outstanding College in Teaching Affairs”.

Auditing science and technology has established itself as a provincial preponderant discipline. Applied economics is the provincial first-level key cultivation discipline. Law and public management is the provincial first-level key construction discipline. In the past five years, NAU has undertaken 42 natural science fund and national social science fund projects, as well as 115 provincial scientific research projects. 

NAU actively promotes internationalization of education. The university has established a close relationship with a number of well-known universities, including the London School of Economics and Political Science in Unite Kingdom, the Lomonosov State University of Moscow in Russia, the University of California, Santa Cruz in the United States. NAU has been recognized as the only Partner University of IAEP (the Internal Auditing Education Partnership) program in China, and had student exchange, faculty exchange, credit recognition and research cooperation with global universities partners. NAU cooperates with the Association of Chartered Certified Accountants (ACCA) to foster international CPAs and has been granted “the university cultivating the most ACCA talents in the world” and “Platinum Status as training provider” by the ACCA Headquarters.The university has established extensive cooperation and exchange contacts with some international organizations, such as the International Organization of Supreme Audit Institutions (INTOSAI), Asian Organization of Supreme Audit Institutions (ASOSAI), International Institute of Internal Auditors (IIA) as well as the supreme audit institutions of the United States, France and other dozens of countries and regions.In the past five years, over 800 teachers went abroad visiting first-class universities and SAIs for academic exchange, or taking part in training programs. 62 person-time university teachers were engaged in UN audit programs. Over 2000 students have visited foreign universities or institutes on exchange programs, or attended international conferences, academic competitions and overseas voluntary activities, etc.A total of more than 1000 foreign experts and scholars such as Myron Scholes, Nobel Prize Laureates for Economics, Dr. Josef Moser, Secretary General of INTOSAI and President of the Austrian Court of Audit, Mr. Gene L. Dodaro, Auditor General of the Government Accountability Office of US, Mr. Didier Migaud, Auditor General of the French Court of Audit; Mr. Aroldo Oliveira,President of Brazil’s Court of Accounts (TCU);Mr. Shri Shashi Kant Sharma, Comptroller and Auditor General of India, Mr. Thembekile Kimi Makwetu, Auditor-General of South Africa;Dr. Sheriffi Sharifi Mohammed, Auditor General of Afghanistan, Prof. Mussa J. Assad, Auditor General of Tanzanian and Mr. Richard Chambers, President of IIA were conferred honorary professors of NAU.

NAU adheres to the teaching philosophy of “distinguishing features, high quality and internationalization” and cherishes “honesty, truth pursuing, diligence and devotion to public duty” as its school motto. For the last 30 years, NAU has developed a school culture where students are put in the first place, featured by the combination of science and humanity, learning and application. 

NAU campuses, especially the Pukou campus, with its picturesque landscape and surrounded by hills and lakes, is a perfect place for students from both home and abroad to enjoy an unforgettable university experience.The university offers not only study support and career planning, but also psychological consultation and financial support for students from poverty-stricken areas. Annually the university offers all kinds of oversea exchange programs for qualified candidates and encouragesthe students to take part in various forms of community activities, voluntary work and social practice.

2. Introduction to Program Implementing Units

(1) School of International Exchange (SIE) mainly takes responsibilities of doing researches of governmental policies, guidelines and laws of foreign affairs of China higher education, doing researches of the dynamic state of international higher education, strengthening international communication and contact, promoting the education concept, images and talents of NAU with the facilities of high-quality international education resources. SIE also shoulders responsibilities of recruiting all-leveled qualified candidates for China Government Scholarship, specialized scholarship sponsored by different Chinese ministries, Jiangsu Provincial Scholarship, Nanjing Municipal Scholarship, specialized scholarship for candidates from HongKong, Macau and Taiwan. With the focus on the brand-major of auditing, the scholarships are available for both undergraduates and postgraduates in 15 different majors, such as auditing, accounting, economics, international trade, etc. SIE is in charge of the strategic planning of international students’ affairs of NAU, the students’ enrollment issues and daily administration; general management of the study, internship, employment and exchange activities for exchange programs both in HongKong, Macau or Taiwan and abroad. Apart from these, SIE takes an active role in the exploitation and development of international exchange programs, including the planning, protocol making, coordinating and guiding of the entire procedure of the implementing process. Other major duties of SIE cover the areas of hiring and management of foreign teachers, facilitating other teaching agents to organize international academic seminars and exchange programs.

(2) School of Government Audit (SGA): Founded in December of 2015, SGA determines to meet the need of national governance and national audit, aiming at the academic foreland and allocate a cluster of disciplines including auditing, politics, law, public finance, finance, accounting, engineering science, computer science, environmental science and so on. SGA is integrating the research effort of national audit, trying hard to forge the national audit intelligence tank, cultivating multi-leveled talents in the field of national audit and constructing the consulting service system of national audit. Current Dean of SGA is Professor Yan Weilong, also President of Nanjing Audit University.

SGA is equipped with outstanding faculties. At present, it has fifty-nine full-time teaching staff, among which, there are twenty-seven professors including four distinguished professors and two chair professors in Cheung Kong Scholars, thirteen assistant professors, and nineteen lecturers. In the faculty, we have fifty doctors educated domestically and eleven overseas.

Now SGA owns eight research institutes. They are the Institute of National governance and national auditing, the Institute for Political and Economic Research, the Institute for Social and Economic Research, the Institute of Auditing Science, China Audit Information Center, National Auditing Big Data Research Centre, the Institute for Urban Development Research and the Institute of Auditing and Evaluation Honors. The two disciplines, namely “Auditing Science and Technology” and “Modern Auditing Science” are chosen respectively in the first and second stage of preponderant discipline construction project of higher education in Jiangsu Province. The group studying “Research on Theory and Method of Modern Auditing” is selected as the scientific and technological innovation team of the Blue Project in Jiangsu Province. “Modern Auditing Development Research Centre” is the philosophy and social sciences research base of higher education in Jiangsu Province.

The School owns the MAud (Master of Audit) Education Centre. The specialty of auditing is the characteristic specialty and “Pilot Project of Specialty Comprehensive Reform” of Ministry of Education, Key Specialty and Brand Specialty of High Education in the 12th Five-Year Plan period of Jiangsu Province. The teaching faculty of Auditing is the excellent team both national and provincial level.  The case of “Theory Exploration and Practice Innovation of Auditing in Higher Education” wins the special award of higher education results in Jiangsu Province and the second class of national level. Currently the multi-leveled talent cultivation system is constituted by the auditing master education both for academic and professional degree, and for the international students. Meanwhile the school tightly ties with National Audit Office and audit offices in government at all levels. The School of Government Audit is actively exploring the deeply integration of national and professional education and by which improving constantly the innovation of training mode.

3. Introduction to Living Environment and Accommodation Conditions

Nanjing, located in the lower reaches of the Yangtze River, is the capital of Jiangsu Province and a city well-known throughout the Chinese history. Known as the “Capital of Six Dynasties”, Nanjing has been a center of commerce, politics, and culture. Nanjing has a humid climate with four distinct seasons and a moderate price level, the annual average temperature is 15.4 °C. It is a suitable place to live in.

Nanjing Audit University provides singlerooms for MAud students. Each room is equipped with an air-conditioner, a refrigerator, a washing machine, a washroom, shower facilities, wireless network access, etc. A shared kitchenette is available on each floor of the building. Apart from dormitories and canteens, there are sports playgrounds, clinic, post office, convenience stores, hair salon, laundry shop, printing shops, etc. There are public buses and taxis available right outside of the school gate, and it takes less than 10 minutes’ bus ride to the center of the local business center. There are banks, supermarkets, restaurants, hospitals and city metros available in the district community.

iii. Education Plan

1. Course Settings

The MAud Program students are required to attain 40 credits to achieve the standard of degree application.The course system is composed of six modules, namely, compulsory basic courses, specialty core courses (for degree), selective courses, international conference and academic lectures, practice and internship, and degree thesis.

* Basic course: 8 credits, compulsory

* Specialty core courses (for degree): 17 credits, compulsory

* Selective courses: 8 credits at least

* International conference and academic lectures: 1 credit, compulsory. Students are required to attend at least international conferences or academic lectures for 6 times. Relevant academic reports are required to be submitted to tutors and to the administrative body.

* Practice and internship: 3 credits. Simulation laboratories will be the main sites for International students practice arena. Case study, scenario simulation, visits to Chinese auditing institutions, seminar with auditing practitioners will also be integrated into this part. 3 credits will be granted upon a decent report on practice and internship.  

* Degree thesis: 3 credits, compulsory condition for graduation and the degree application

课程类型(Course Type):

必修课 Compulsory Courses 缩写 CC

公共课    Basic Courses 缩写 BC

专业核心课Specialty Core Courses 缩写 SCC

选修课    Selective Courses 缩写 SC

课程名称(Course Name

中国概况 An Introduction to China  缩写  IC

汉语(初级)Chinese Language(Elementary) 缩写  CLE

国家审计理论与实务前沿  Theory and Frontier Practice of National Audit  缩写TFPNA

固定资产投资审计  Fixed Asset Investment Audit  缩写 FAIA

现代审计技术与方法  Modern Audit Techniques and Methods  缩写 MAT&M

信息系统审计  Information System Audit  缩写 ISA

中国审计制度与审计准则  Audit System and Standards of China  缩写ASSC

财政审计   Public Fund Audit  缩写  FA

国际公共部门外部审计实务  External Audit of Public Sector-Based on UN Audit Experiences  缩写  EAPS

中国经济发展  China'sEconomicDevelopment  缩写  CED

公司治理与内部审计  Corporate Governance and Internal Audit  缩写 CG&IA

金融审计  Financial Audit  缩写 FA

资本市场与注册会计师审计  Capital Market and CPA Audit  缩写 CM&CPAA

舞弊审计  Fraud Audit  缩写 FrdA

中国文化  An Introduction to Chinese Culture  缩写 ICC

中国功夫(太极拳)An Introduction to Chinese Kung Fu  缩写 ICKF

中国京剧艺术 An Introduction to Peking Opera Art  缩写 IPOA

领导力与管理沟通  Leadership and Management Communication    缩写 L&MC

社会实践  Practice & Internship  缩写 P&I

学位论文  Degree Thesis  缩写 DT

2. Teaching Style

The Maud Program attaches great importance to the cultivation of professional ability and work ethics of audit. It employs diverse teaching methods, including lecturing, group discussion, case study, on-site research, scenario simulation and so on.

3. Time Arrangement

2018 China Ministry of Commerce Scholarship Maud Program will begin in September, 2018, and end in June, 2020, During which, January and February of 2019, July and August of 2019, and January and February of 2020 are time for winter / summer vacations.

4. Degree Thesis

According to Nanjing Audit University Maud Program Education Plan, the students are required to write a degree thesis in topics related to audit, and pass the thesis defense.

(1) Degree thesis should be closely linked with government auditing practice and reflect students’ competency in applying audit and related discipline theory, knowledge and methodology to analyze and solve practical problem. It can be written in the form of an academic research report, a policy research report, a monographic study, or a case analysis. Whatever the form of the thesis, it should reflect the students’ capability in applying basic theories and professional knowledge to solve practical issues.

(2) Both Chinese and English languages are all accepted in writing the thesis. Students can write the thesis in their home countries under the condition that they devote at least half a year to the thesis in China.

(3) Thesis defense must be taken in the university, while the form can be diverse. The Thesis Defense Committee would include some experts with professional posts in the audit practice field. The Thesis Defense Committee may grant a second chance to those who fail the first defense. The second defense should be scheduled no later than one year after the first defense. Three credits will be granted to a successful defense.

5. Degree Conferring

Having attained all the credits, passed the thesis defense, and met the requirements listed in the Regulations on Academic Degrees of the People’s Republic of China, candidates need to file an application for the degree. Candidates are to be conferred the master degree of science in auditing at the approval of the University’s Academic Degree Evaluation Committee.

II. Application Methods

i. Criteria for Application

2018 China Ministry of Commerce Scholarship Maud Program is intended for auditors or auditing-related working staff from respective SAIs of developing countries in Asia, Africa, Latin America and South Pacific Region.Applicants should meet the following requirements:

1. Applicants are not Chinese citizens and they should be in good physical and mental health; health certificate issued by local public hospital is required . No serious hypertension, cardiovascular disease, diabetes, cancer and other severe chronic diseases, mental illness or other disease that might cause massive infection and severe harm to public health; not in a major surgery recovery phase or acute disease ictal phases, no serious physical disability, no pregnancy.

2. Applicants must get the recommendation from Head of their respective SAIs;

3. Degree and Age requirements: Candidates for Maud Program are required to have obtained in advance a bachelor’s degree with excellent performance in learning. They must be 35 or younger in age.

ii. Application Procedures

1. Application for Enrollment

Applicants who meet the above requirements should fill in Admission Application Form (you may find the form attached). The form should be signed by hand after being printed, and a 2-inch bare-headed photo should be attached to the hardcopy in the corresponding place. Thereafter, the scanned copy of the form should be sent to before June 29, 2018.

2. Application for Scholarship

Applicants must log onto for application.After registration and login, applicants can choose “Apply online” and then “China Government Scholarship”, and fill in the name of the university, the major and personal information. Finally, print the application form, sign by hand and stick a photo onto it.


A. Choose “Type B” for Maud Program. Agency No. 11287. Major “audit”

B. The auto-generated CSC code will be filled into JW 201 Form.

3. Application Documents

Please get the following documents ready before you start your application:

(1) Recommendation Letter from Head of SAI. Letters in languages other than English or Chinese should be presented with a notarized translation in English or Chinese;

(2) Recommendation Letter from Professionals. The letter should be written by professionals with the title of associate professor or higher. The letter should focus on academic qualification, major field of study, achievement and research ability;

(3) Photocopies of Diploma or Certificate: “Graduation Certificate” and “Certificate of Degree” of your most advanced studies;

(4) Photocopy of Academic Transcript of your most advanced studies;

(5) Resume: Please specify your personal experience, academic experience after high school, and working experience;

(6) Study or research plan in no less than 500 words in English or Chinese;

(7) Photocopy of Physical Examination Record for Foreignerissued by health and quarantine department of China (see attachment No. 2). The form should be filled in English. Applicants must have a physical examination of all the items required on Physical Examination Record for Foreigner. The following cases will be regarded as invalid: items not all completed; no photo or no cross-page seal on the photo; no signature of the medical worker; no seal of the medical institute. The period of validity is 6 months.

(8) Photocopy of the passport and eight 2-inch bareheaded photos in white background.

The scanned copies of the above documents should be sent to Email: before June 29, 2018. The hardcopies will be submitted to Nanjing Audit University at registration.

4. Submission

(1) The original copies of documents 1, 2, 3, and 4, together with the scanned copies, should be submitted to Business Department of Chinese Embassy;

(2) Candidates should file a written request to Business Department of Chinese Embassy to issue a recommendation letter. In the written request, candidates should clarify whether they accept reallocation to pursue the same or similar degree in other universities when the enrollment quota of the intended university is fully occupied. Please clarify here, if you have other special requirements. After verification, the scanned copy of the application materials should be sent to


(1) All the application documents should be written / printed in English or Chinese, and a notarized translation in English or Chinese should be provided if the original version is not in English or Chinese.

(2) For important documents such as “Graduation Certificate”, “Certificate of Degree”, “Academic Transcript”, “Language Level Certificate”, etc., in addition to the photocopies, the original version should be submitted to Business Department of Chinese Embassy for verification.

(3) After the verification of Business Department of Chinese Embassy, candidates should retrieve all the paper documents (including the original copies and the photocopies) and keep them safe. When admitted,candidates should bring these documents to China and submit them to designated department of the university for verification, and they will be kept in archives.

iii. Deadline

June 29, 2018

III. Other ImportantInformation

i. Contacts

Name: Alexis Zhang

Tel: +86-25-58318656

Fax: +86-25-58312006


Address: No.86 Yushan Road (W), Pukou District, Nanjing, Jiangsu, P.R. China

Postal code: 211185

ii. Others

1. All the application documents shall not be returned regardless of the result of application.

2. Chinese Government will not make any explanations concerning admission.

3. The expenditure incurred in family visit shall not be covered by this program.

4. The formalities of coming to China and other information will be clarified in admission documents.

Application Form of NAU.doc