Preamble to China's National Auditing Standards

    This preface aims to explain the formulation basis, objectives, system, legal effect, scope of application, formulation and promulgation procedures, revision and interpretation power of China's national auditing standards。

　　I. Basis and objectives for formulating China's national auditing standards

　　China's national auditing standards have been formulated in accordance with the Audit Law of the People's Republic of China (hereinafter referred to as the Audit Law) and the Regulations on the Implementation of the Audit Law of the People's Republic of China, combined with the auditing practice of China's audit institutions and drawing on the experience of internationally recognized auditing standards。

　　The objectives of formulating China's national auditing standards are:

　　(1) Comprehensively implement the Audit Law, promote law-based governance, promote law-based administration, and legalize, institutionalize and standardize audit work。

　　(2) Encourage audit institutions and auditors to carry out audit work in accordance with unified audit standards, standardize audit behavior, improve audit quality, and clarify audit responsibilities。

　　(3) To promote audit institutions and auditors to perform their duties in accordance with the law, maintain the financial and economic order of the state, promote the building of an honest government, and ensure the healthy development of the national economy。

　　2. The system of China's national auditing standards

　　China's national auditing standards system is an integral part of China's auditing legal standard system, which consists of the Basic National auditing Standards of the People's Republic of China (hereinafter referred to as the Basic National Auditing standards), general auditing standards, professional auditing standards, and auditing guidelines。

　　(1) Basic Standards for State auditing。It is the basis for formulating other auditing standards and auditing guidelines, the general outline of China's national auditing standards, the code of conduct that audit institutions and auditors should follow when handling audit matters in accordance with the law, and the basic yardstick for measuring audit quality。

　　(2) General auditing standards and professional auditing standards

　　General auditing standards are formulated in accordance with the basic national auditing standards and are general and specific norms that audit institutions and auditors should follow when handling audit matters, submitting audit reports, evaluating audit matters, issuing audit opinions and making audit decisions in accordance with the law。

　　Professional auditing standards are formulated in accordance with the basic national auditing standards, which are special and specific norms that audit institutions and auditors should follow when they handle audit matters in different industries according to law, on the basis of following the general auditing standards。

　　(3) Audit Guidelines。It is a set of audit operation procedures and methods for audit institutions and auditors to handle audit matters, and provides operational guidance for audit institutions and auditors to engage in specialized audit work。

　　Iii. The legal effect of China's National auditing Standards

　　(1) The basic National auditing Standards, general auditing standards and professional auditing standards are departmental rules formulated by the National Audit Office in accordance with the Audit Law. They have the legal effect of administrative rules and must be followed by audit institutions and auditors throughout the country when they carry out audit work in accordance with the law。

　　(2) Audit guidelines are operational procedures and methods to guide audit institutions and auditors in handling audit matters. Audit institutions and auditors throughout the country shall refer to them for implementation and do not have the legal effect of administrative rules。

　　4. Scope of application of China's National Auditing Standards

　　The National Auditing Standards of China are departmental rules formulated by the National Audit Office to regulate the law-based auditing by audit institutions throughout the country, and are applicable to the auditing work carried out by audit institutions and auditors at all levels in accordance with the law。Other audit organizations shall also abide by these Standards when undertaking audit matters of State audit institutions。

　　V. Formulation, issuance and revision of China's national auditing standards

　　The National Audit Office set up a leading group for the establishment of the auditing standards system。An office is set up under the leading group to undertake the daily organization and management of the formulation of audit standards。The relevant departments and bureaus of the National Audit Commission, the relevant special commissioner's office, and the provincial (autonomous regions and municipalities directly under the Central Government) audit offices (bureaus) shall respectively undertake the drafting of audit standards and submit the draft audit standards to the Office of the Leading Group for the construction of audit standards system。The office of the Leading Group for the construction of audit standards system shall appoint experts from audit institutions to establish internal expert groups, and experts from outside audit institutions shall be appointed to establish external expert groups to discuss and revise the draft audit standards。The discussed and revised draft audit standards shall be further revised and reviewed by the Office of the Leading Group for the construction of the audit Criteria System after extensive soliciting of opinions from audit institutions and relevant social parties, and shall be submitted to the Meeting of the Auditor General of the National Audit Commission for examination and approval, and issued and implemented by the National Audit Commission。

　　China's National auditing Standards shall be revised and interpreted by the National Audit Office。

 

Basic Standards for State auditing of the People's Republic of China

　Chapter I General provisions

　　Article 1 These Standards are formulated in accordance with the Audit Law of the People's Republic of China (hereinafter referred to as the Audit Law) and its implementing Regulations for the purpose of standardizing audit work, ensuring audit quality and clarifying audit responsibilities。

　　Article 2 These Standards are the norms of conduct that audit institutions and their auditors should follow when handling audit matters in accordance with the law, and are the basic yardstick for measuring audit quality。

　　Article 3 These Standards shall apply to auditing institutions when auditing, in accordance with the law, the financial revenues and expenditures of all departments under The State Council, the local people's governments and their departments, the financial revenues and expenditures of state-owned financial institutions, enterprises and institutions, and other financial revenues and expenditures, the truth, legality and efficiency of financial revenues and expenditures that are subject to auditing according to the law。

　　Article 4 Audit institutions shall independently exercise their power of supervision through auditing in accordance with the duties, powers and procedures provided for in the Audit Law and its implementing Regulations, as well as other relevant laws and regulations。

　　The handling of audit matters by audit institutions must be undertaken by auditors with appropriate qualifications and professional capabilities。

　　Article 5 After auditing, audit institutions shall, on the basis of laws, regulations and other provisions of the State relating to fiscal revenues and expenditures and financial revenues and expenditures, issue audit opinions and make audit decisions。

　　Chapter II General guidelines

　　Article 6 General standards are the basic qualifications and professional requirements that audit institutions and their auditors shall have。

　　Article 7 In handling audit matters, audit institutions shall meet the following conditions:

　　(1) An independent audit team and auditors with corresponding professional capabilities;

　　(2) statutory duties and powers;

　　(3) a sound audit quality control system and a law enforcement fault accountability system;

　　(4) Guarantee of necessary funds。

　　Article 8 Auditors undertaking audit services shall meet the following conditions:

　　(1) Be familiar with relevant laws, regulations and policies;

　　(2) Master audit and related professional knowledge;

　　(3) Have certain experience in auditing or other related professional work;

　　(4) Having the ability of investigation and research, comprehensive analysis, professional judgment and written expression。

　　Article 9 In handling audit matters, audit institutions and auditors shall be objective and impartial, seek truth from facts, and maintain due independence and professional prudence。

　　Article 10 Audit institutions and auditors shall not participate in the administrative or business management activities of the auditee。In the course of the audit, the provisions on the discipline of integrity must be observed。

　　Article 11 Auditors who handle audit matters and have a direct interest in the auditee or the audit matters shall withdraw。

　　Article 12 Auditors shall maintain a rigorous professional attitude and keep confidential the state secrets and business secrets that they come to know in the course of performing their business。The relevant information obtained in the course of the performance of the business shall not be used for purposes unrelated to the audit。

　　Article 13 Auditors recruited by audit institutions shall undergo professional training and pass the examination before undertaking audit services。

　　Audit institutions shall establish and implement continuing education and training systems to ensure that auditors have high political quality, necessary professional knowledge and professional capabilities。

　　Article 14 The National Audit Office and the audit institutions at the provincial level shall establish an examination and evaluation system for the professional and technical qualifications of auditing。

　　Chapter Three operating standards

　　Article 15 Operating standards are the norms of conduct that audit institutions and auditors should follow in the stages of audit planning, preparation and implementation。

　　Article 16 Audit institutions shall, in accordance with laws, regulations and other relevant provisions of the State and in accordance with the functions and duties prescribed by audit institutions at higher levels and the people's governments at the corresponding levels, determine the priorities of audit work and prepare annual audit project plans。

　　The annual audit project plan of a local audit institution shall be submitted to the audit institution at the next higher level for the record。

　　Article 17 Audit institutions shall, in accordance with the audit matters determined in the annual audit project plan, select and appoint auditors to form an audit team and designate the head of the audit team。The audit team shall adopt the system of responsibility of the group leader or chief auditor。

　　Article 18 Before carrying out the audit, the audit team shall be familiar with the laws, regulations and policies related to the audit matters, understand the basic situation of the auditee, and prepare the audit plan。

　　The principle of importance and prudence should be applied in the preparation of audit plan, and the scope, content, methods and steps of audit should be determined based on the assessment of audit risk。

　　Article 19 The audit plan shall be implemented by the audit team after being examined and approved by the leaders of the departments where the audit team belongs and submitted to the competent leaders of the audit institutions。

　　Article 20 Audit institutions shall serve an audit notice on the auditee three days before the audit is performed。

　　Article 21 Audit institutions shall establish and improve the commitment system。

　　When serving the audit notice to the auditee, the auditing institution shall require in writing the legal representative and the financial officer of the auditee to make a commitment regarding the truthfulness, completeness and other relevant information of the accounting data related to the audit matters。In the course of the audit, the audit team shall also put forward written commitment requirements to the audited entity according to the circumstances。

　　The audit team and its auditors shall compile the letter of commitment returned by the audited entity into the audit working paper as audit evidence。

　　Article 22 When conducting an audit, the audit team shall conduct an in-depth investigation to understand the situation of the audited entity and test its internal control system so as to further determine the audit focus and audit methods。When necessary, the audit plan may be modified in a timely manner in accordance with regulations。

　　Article 23 When conducting audits, the audit team and auditors may make use of the audit results of internal audit institutions or social audit institutions after verification and confirmation。

　　Article 24 When audit teams and auditors conduct audit，It can use inspection, monitoring, observation, inquiry and verification, calculation, analytical review and other methods，To examine the audited entity's bank accounts, accounting vouchers, accounting books and accounting statements，Consult documents and materials related to audit matters，A financial accounting system for checking cash, physical objects, marketable securities, and the use of electronic computers by the audited entity to manage financial revenues and expenditures，Obtain audit evidence。

　　When conducting investigations and inquiries to relevant units and individuals, auditors shall produce copies of their work certificates and audit notices。

　　Article 25 If the audit team and auditors have special needs in the audit, they may engage specialized agencies or persons with specialized knowledge and meeting the qualifications of auditors to participate in the audit of certain special projects。

　　Article 26 The audit team and auditors shall not change the audit objectives and scope determined by the audit plan when conducting the audit in the computer information system environment。

　　Article 27 When conducting an audit, auditors shall record the important matters in the audit work and the professional judgment of auditors, prepare audit working papers, and be responsible for the authenticity of audit working papers。

　　Article 28 The audit team shall promptly request instructions and report to the audit institution on major problems encountered in the course of auditing。

　　Article 29 Audit institutions shall supervise and inspect the audit work of the audit team, and shall investigate the responsibility of the audit team and its auditors for their gross negligence and illegal acts during the audit process。

　　Chapter IV Reporting guidelines

　　Article 30 Reporting standards are the norms of conduct that audit teams should follow when reflecting audit results, submitting audit reports and auditing institutions should examine and approve audit reports。

　　Article 31 Before submitting audit reports to audit institutions, audit teams shall solicit the opinions of the auditees on the audit reports。The auditee shall, within 10 days from the date of receipt of the audit report, submit a written opinion;If no written opinion is submitted within the prescribed time limit, it shall be deemed to have no objection and shall be indicated by the auditors。

　　If the auditee has any objection to the audit report, the audit team shall further study and verify it。If necessary, the audit report shall be revised。

　　Article 32 Upon completion of the audit of audit matters, the audit team shall promptly submit an audit report to the audit institution;The time given shall generally not exceed sixty days。

　　The audit team shall submit the audit report, the audited unit's written opinions on the audit report and the audit team's written explanation to the audit institution together。

　　Article 33 Audit institutions shall establish and improve a system for reviewing audit reports and set up specialized agencies or appoint specialized personnel to review audit reports。

　　After reviewing the audit report, the review institution or the review personnel shall put forward review opinions and record the review work。

　　Article 34 Audit reports shall be examined and approved by audit institutions after review。The audit report on general audit matters may be examined and approved by the competent leadership of the audit institution;The audit report on major matters shall be examined and approved by the audit business meeting of the audit institution。

　　Article 35 Audit institutions shall examine and approve the following matters in audit reports:

　　(1) whether the facts related to the audit matter are clear and whether the evidence is conclusive;

　　(2) whether the opinions expressed by the auditee on the audit report and the opinions expressed by the reviewing institution or the reviewing personnel are correct;

　　(3) whether the audit evaluation opinions are appropriate;

　　(4) Whether the qualitative, handling and punishment opinions are accurate, legal and appropriate。

　　Chapter V: Standards for handling audit reports

　　Article 36 The standards for handling audit reports shall be adopted after auditing institutions have examined and approved audit reports，Evaluate audit matters，Issue an audit opinion，Fiscal revenues and expenditures, acts of financial revenues and expenditures in violation of State regulations and acts of violation of the Audit Law，To make audit decisions on handling and punishment，Or the code of conduct to be followed when making audit recommendations and reporting audit work。

　　Article 37 After examining and approving the audit report, audit institutions shall, in light of different circumstances, make the following decisions:

　　(1) To evaluate the authenticity, legality and efficiency of the auditee's financial revenues and expenditures, financial revenues and expenditures, put forward matters for self-correction and suggestions for improvement by the auditee, and issue audit opinions。

　　(2) Where it is necessary to deal with or punish acts of fiscal revenues and expenditures or financial revenues and expenditures in violation of State regulations, it shall also make audit decisions to deal with or punish acts of fiscal revenues and expenditures or financial revenues and expenditures in violation of State regulations and prepare audit decisions in accordance with the law。Where an auditee's acts of fiscal revenue and expenditure or financial revenue and expenditure in violation of State regulations are not discovered within two years, the audit institution shall no longer impose penalties, but may deal with them according to law。

　　(3) If the audit institution considers that the auditee's fiscal revenues and expenditures, acts of financial revenues and expenditures in violation of State regulations, and the persons in charge and other persons directly responsible should be dealt with and punished by the relevant competent authorities, the audit institution shall make an audit recommendation and the relevant authorities shall deal with and punish them。

　　(4) Where the auditee's financial revenues and expenditures, acts of financial revenues and expenditures, and the persons in charge and other persons directly responsible violate the provisions of laws or administrative regulations and are suspected of committing crimes, a letter of transfer shall be issued, and the judicial organ shall investigate the criminal responsibility of the persons responsible。

　　(5) Audit institutions shall submit special reports to the people's governments at the corresponding levels and to the audit institutions at the next higher level on important issues relating to macroeconomic management and major issues concerning violations of laws and disciplines discovered in audit work。

　　Article 38 Audit institutions conduct fiscal revenues and expenditures, financial revenues and expenditures against auditees and relevant responsible personnel in violation of State regulations，Before making an audit decision on a larger fine，The auditee and relevant responsible persons shall be informed that they have the right to request a hearing within three days;The auditee and the relevant responsible person request a hearing，Auditing institutions shall organize hearings。

　　Article 39 Before audit institutions issue audit opinions and make audit decisions, review institutions or full-time review personnel shall review the draft of audit opinions, audit decisions, audit proposals and transfer documents on behalf of audit institutions。

　　Article 40 Types of audit treatment:

　　(1) ordering the payment or handing over of the financial revenues that should be paid or handed over within a time limit;

　　(2) ordering the return of illegal gains within a time limit;

　　(3) ordering the return of the seized state-owned assets within a time limit;

　　(4) ordering the rectification or adjustment of the relevant accounting accounts;

　　(5) other handling measures taken according to law。

　　Article 41 Types of audit penalties:

　　(1) Warning, notification of criticism;

　　(2) a fine;

　　(3) confiscation of illegal gains;

　　(4) other punitive measures taken according to law。

　　Article 42 Audit institutions shall, within 30 days from the date of receipt of audit reports, deliver audit opinions and audit decisions to the auditees and relevant units。The audit decision shall take effect from the date of service and shall generally be completed within 90 days。Under special circumstances, the time for completion of the audit decision may be extended appropriately, but it must be reported to the audit institution for approval。The audit institution shall, within 90 days from the date of service of the audit opinion and audit decision，Understand the adoption of audit opinions，To supervise and examine the implementation of audit decisions;If it is found that the auditee has not implemented the audit decision for more than 90 days，The audit institution shall report to the people's government or request the competent department concerned to handle the matter within the scope of its statutory functions and powers in accordance with law，Or file an application for compulsory execution with the people's court。

　　Article 43 If an auditee is not satisfied with a specific administrative act undertaken by the audit institution, it may apply for reconsideration。An auditee refuses to accept a specific administrative act undertaken by a local auditing institution，The audit institution at the next higher level or the people's government at the same level shall first apply for reconsideration;However, those who refuse to accept the audit of matters prescribed by local regulations or assigned by the people's government at the corresponding level，It shall first apply to the people's government at the corresponding level for reconsideration;Those who refuse to accept specific administrative acts undertaken by the Audit Office，It shall first apply to the Audit Office for reconsideration。Audit institutions shall handle audit reconsideration matters in accordance with relevant provisions。

　　Article 44 Auditing institutions shall submit annually to the people's governments at the corresponding levels and the auditing institutions at the next higher level audit reports on the implementation of the budgets at the corresponding levels for the previous year and on other fiscal revenues and expenditures。

　　Article 45 Audit institutions shall, in accordance with the arrangements of the Standing committee of the people's congress at the corresponding level and entrusted by the people's government at the corresponding level, submit annually to the Standing Committee of the people's Congress at the corresponding level audit reports on the implementation of the budgets and other fiscal revenues and expenditures of the audit institutions at the corresponding level。Chapter VI Supplementary Provisions

　　Article 46 The Audit Commission shall be responsible for the interpretation of these standards。

　　Article 47 These Guidelines shall enter into force as of the date of promulgation。The Basic Standards for State Auditing of the People's Republic of China promulgated by the National Audit Office on December 6, 1996 shall be repealed simultaneously。

 

Provisions on punishment for audit handling by audit institutions

    Article 1 For the purpose of standardizing audit handling and punishment，We will give full play to the role of audit supervision，To safeguard the lawful rights and interests of citizens, legal persons and other organizations，In accordance with the Audit Law of the People's Republic of China (hereinafter referred to as the Audit Law), the Administrative Penalties Law of the People's Republic of China (hereinafter referred to as the Administrative Penalties Law) and other relevant laws and regulations，Make this provision。

　　Article 2 Audit institutions shall abide by these provisions when dealing with and punishing acts of fiscal revenues and expenditures, financial revenues and expenditures in violation of State regulations and acts of violation of the Audit Law。

　　Article 3 The term "handling by audit" means the corrective measures taken by audit institutions against acts of fiscal revenues and expenditures or financial revenues and expenditures that violate State regulations。

　　The types of audit processing are:

　　(1) ordering the payment or handing over of the financial revenues that should be paid or handed over within a time limit;

　　(2) ordering the return of the seized state-owned assets within a time limit;

　　(3) ordering the return of illegal gains within a time limit;

　　(4) ordering the rectification or adjustment of the relevant accounting accounts;

　　(5) other handling measures taken according to law。

　　Article 4 Audit penalties refer to the punitive measures taken by audit institutions in accordance with law against acts of fiscal revenues and expenditures, financial revenues and expenditures in violation of State regulations and acts of violation of the Audit Law。

　　The types of audit penalties are:

　　(1) Warning, notification of criticism;

　　(2) a fine;

　　(3) confiscation of illegal gains;

　　(4) other punitive measures taken according to law。

　　Article 5 Audit institutions shall abide by the principles of impartiality and openness when making decisions on audit handling and punishment。

　　Article 6 Audit handling and punishment shall be carried out by audit institutions in accordance with law. Audit institutions shall not entrust other organizations or individuals to carry out audit handling and punishment。

　　Article 7 After the audit is concluded，Audit institutions shall evaluate audit matters，Issue audit opinions;Acts of revenue and expenditure, revenue and expenditure in violation of State regulations，Need to be dealt with or punished according to law，Audit decisions are made in accordance with the law，Prepare the audit decision;Or make suggestions for handling or punishment to the competent authorities concerned。

　　Article 8 An audit opinion shall include the following contents:

　　(1) the scope, content, method and time of audit;

　　(2) Evaluation opinions and evaluation basis for audit matters;

　　(3) matters that the auditee has been ordered to correct on its own;

　　(4) Opinions and suggestions on improving the fiscal revenue and expenditure of the audited entity, its management of financial revenue and expenditure, and improving its efficiency。

　　Article 9 An audit decision shall include the following:

　　(1) the scope, content, method and time of audit;

　　(2) acts of the auditee in violation of state regulations on fiscal revenues and expenditures, financial revenues and expenditures;

　　(3) qualitative, handling, punishment decisions and their basis;

　　(4) the time limit and requirements for the execution of the decision on handling or punishment;

　　(5) the time limit for applying for reconsideration according to law and the organ for reconsideration。

　　Article 10 Before an audit institution issues an audit opinion, makes an audit decision, or puts forward a proposal for handling or punishment to the competent authority, a review institution or a full-time review personnel shall conduct a review。

　　Article 11 Audit institutions shall, in accordance with laws, regulations and other state provisions on fiscal revenues and expenditures and financial revenues and expenditures, make decisions on audit handling and punishment。

　　Article 12 Audit institutions shall fully hear the statements and arguments of the auditees and the responsible persons before conducting audit handling or imposing punishment。Audit institutions shall not impose heavier penalties on the basis of the defenses of the auditees and the responsible persons concerned。

　　Article 13 Before imposing an audit penalty, an audit institution shall inform the auditee or the responsible person that it has the right to request an audit hearing if it meets the requirements for an audit hearing.Where the auditee or the responsible person requests an audit hearing, the audit institution shall organize an audit hearing。

　　The work of audit hearings shall be handled in accordance with the relevant provisions of the Law on Administrative Penalties and the Provisions on Audit Hearings of Audit Institutions。

　　Article 14 Audit institutions shall, in accordance with law, give heavier penalties to illegal acts under any of the following circumstances:

　　(1) The person in charge of the unit forces subordinates to violate financial laws and regulations;

　　(2) misappropriating or skimping special funds and materials for disaster relief, disaster prevention, compensation, relief, poverty alleviation, education, elderly care, laid-off re-employment, etc.;

　　(3) The amount of fiscal revenues and expenditures or acts of financial revenues and expenditures in violation of State regulations is relatively large or the circumstances are serious;

　　(4) obstructing or resisting audit or refusing to correct errors;

　　(5) refusing to provide or intentionally providing false accounting information;

　　(6) Repeated investigations and repeated offenses;

　　(7) Other cases that should be given a heavier punishment according to law。

　　Article 15 An audit institution shall, in accordance with law, give a lighter, mitigated or exempt punishment to an act violating State regulations under any of the following circumstances:

　　(1) where, after being found out through audit, the acts of fiscal revenues and expenditures or financial revenues and expenditures in violation of the provisions of the State, the errors are carefully examined and promptly corrected;

　　(2) The act of fiscal revenue and expenditure or financial revenue and expenditure in violation of State regulations is small in amount or minor in circumstances, and is corrected on its own;

　　(3) can conscientiously self-examine, and take the initiative to eliminate or mitigate the harmful consequences of acts violating financial laws and regulations;

　　(4) being coerced by others to commit acts of fiscal revenues and expenditures or financial revenues and expenditures in violation of State regulations;

　　(5) Other acts that may be given a lighter, mitigated or exempted from punishment as provided for by laws, rules and regulations。

　　Article 16 Unless otherwise provided for by law, if an auditee's acts of fiscal revenue and expenditure or financial revenue and expenditure in violation of State regulations are not discovered within two years, the audit institution shall no longer impose audit penalties。However, the audit institution shall audit and deal with such acts of fiscal revenues and expenditures or financial revenues and expenditures in violation of State regulations in accordance with law。The time limit prescribed in the preceding paragraph shall be counted from the date on which the illegal act ends。

　　Article 17 Under any of the following circumstances, audit institutions shall make audit recommendations in accordance with law and require the competent departments concerned to make corrections or to deal with or punish the responsible persons;If the relevant competent department fails to correct or deal with or punish, the audit institution shall refer the competent authority to deal with the matter according to law:

　　(1) Provisions implemented by the auditee contravene laws or administrative regulations;

　　(2) where the auditee and its directly responsible persons violate the acts of fiscal revenues and expenditures or financial revenues and expenditures as prescribed by the State or violate the Audit Law, and shall be dealt with or punished by the relevant competent department;

　　(3) The relevant competent departments shall deal with and punish the audit quality problems of social audit organizations and their responsible persons;

　　(4) where the competent department infringes upon the auditee's autonomy in operation and legitimate interests;

　　(5) Other matters that should be corrected, dealt with or punished by the relevant competent authorities。

　　Article 18 If the audit institution considers that administrative sanctions should be imposed on the persons in charge and other persons directly responsible for the acts of fiscal revenues and expenditures or financial revenues and expenditures of the audited entity in violation of State regulations, it shall put forward proposals for administrative sanctions to the audited entity or the organ at a higher level or the supervisory organ。

　　Article 19 Where an audit institution considers that a relevant unit or person in charge violates the provisions of laws or administrative regulations and should constitute a crime according to law, it shall transfer the case to the relevant judicial organ for investigation of criminal responsibility。

　　Article 20 Where an auditee, in violation of the provisions of the Audit Law, refuses or delays the provision of information related to audit matters, or refuses or obstructs inspection, an audit institution shall make a decision on audit penalty and prepare a written decision on audit penalty。

　　Article 21 When an audit institution makes an audit decision or an audit penalty decision, it shall inform the auditee and the responsible person of the facts, reasons and basis for the audit penalty, and inform the auditee and the responsible person of the right to apply for audit reconsideration according to law。

　　Article 22 In any of the following circumstances when an audit institution conducts audit treatment or punishment, the audit institution at a higher level shall order it to make corrections, and may investigate the liability of the relevant responsible persons in accordance with the provisions of the system of accountability for audit law enforcement errors:

　　(1) violating the procedures for auditing and punishment prescribed by relevant laws and regulations;

　　(2) Arbitrarily changing the types and scope of discretion of audit treatment and punishment;

　　(3) there is no legal basis for audit treatment or punishment;

　　(4) where it should be transferred to the relevant department for handling but is not transferred。

　　Article 23 Other legal liabilities of audit institutions and auditors shall be handled in accordance with the provisions of the Audit Law, the Administrative Penalties Law and other laws and regulations。

　　Article 24 An auditee shall implement the audit decision and the audit penalty decision, and pay the amount due to it into a special account in accordance with the financial control system and relevant state regulations.All illegal gains and fines confiscated according to law shall be turned over to the state Treasury。

　　Article 25 The Audit Office shall be responsible for the interpretation of these provisions。

　　Article 26 These provisions shall come into force as of the date of promulgation。The Provisions on the Handling of Audit Penalties by Audit Institutions promulgated by the National Audit Office on December 16, 1996 (Audit Law No. 360) shall be repealed simultaneously。

 

Provisions on audit hearings of audit institutions

　　Article 1 These Provisions are formulated in accordance with the Law of the People's Republic of China on Administrative Penalties and the Audit Law of the People's Republic of China for the purpose of standardizing audit punishment procedures of audit institutions, ensuring audit quality and safeguarding the legitimate rights and interests of citizens, legal persons or other organizations。

　　Article 2 Audit institutions shall abide by the principles of fairness, fairness and openness in conducting audit hearings。

　　Article 3 Before the audit institution imposes the following audit penalties on the auditee and the relevant responsible persons (hereinafter referred to as the parties), it shall serve a notice of the audit hearing to the parties and inform the parties that they have the right to request an audit hearing within three days after receiving the notice of the audit hearing:

　　(1) to impose a fine of not less than 5% of the amount of the audited entity's financial revenues and expenditures in violation of State regulations and the amount is not less than 100,000 yuan;

　　(2) A fine of not less than 2,000 yuan shall be imposed on the relevant responsible persons who are directly responsible for the acts of financial revenue and expenditure in violation of State regulations。

　　Article 4 The notification of audit hearing mainly includes the following contents:

　　(1) the name or names of the parties;

　　(2) proposed audit penalties;

　　(3) the factual basis of audit punishment;

　　(4) the legal basis of audit punishment;

　　(5) the parties have the right to request an audit hearing;

　　(6) the time limit for the parties to apply for an audit hearing;

　　(7) the name of the presiding officer of the audit hearing;

　　(8) The name (seal) and date of the auditing institution。

　　Article 5 The notice of audit hearing may be served directly, by proxy or by post。

　　Article 6 Where a party requests to hold an audit hearing, it shall, within three days from the date of receipt of the notification of the audit hearing, submit a written application to the audit institution setting out the requirements for the hearing, which shall be signed or sealed by the applicant。Those who do not submit the request for audit hearing within the time limit shall be deemed to have waived the right to audit hearing。

　　Where the party directly serves or entrusts to serve the application for audit hearing, the date on which the audit institution receives the application for audit hearing shall be the date of service;Where an application for an audit hearing is served by mail by the party concerned, the date of service shall be the postmark on which the application is sent。

　　Article 7 After receiving an application for an audit hearing, audit institutions shall conduct examination and verification。If the audit hearing conditions are met, the audit hearing shall be organized;Where the conditions for an audit hearing are not met, the audit hearing shall be ruled not to be heard。

　　Article 8 Audit institutions shall serve a notice of audit hearing on the parties seven days prior to the audit hearing, informing the parties of the time and place of the audit hearing。

　　Where a ruling is made that no audit hearing is to be heard, the audit institution shall make a written ruling on no audit hearing, stating the reasons and informing the parties。

　　Article 9 Unless it involves state secrets, commercial secrets or personal privacy, audit hearings shall be held in public。

　　Article 10 An audit hearing shall be presided over by an auditor who is not in the case designated by the audit institution。

　　Article 11 Audit institutions shall, in light of the actual situation, determine the presiding officer and the clerk for the audit hearing。

　　The presiding officer shall be responsible for organizing and presiding over the audit hearing。The audit hearing on general audit matters shall be presided over by one person;The audit hearing on major audit matters shall be presided over by three persons, but the audit institution shall appoint the chief presiding officer。

　　The clerk is responsible for the recording of audit hearings and may be composed of one or two persons。

　　Article 12 If a party considers that the presiding officer or the clerk has a direct interest in the case, he shall have the right to apply for his withdrawal and explain the reasons。

　　The application for recusal by the party concerned shall be submitted before the audit hearing is held;A request for a clerk's recusal may be made at the time of the audit hearing。

　　A party may apply for a recusal in writing or orally。If it is made orally, it shall be recorded by the clerk。

　　Article 13 The withdrawal of the presiding officer shall be decided by the hearing organ;The withdrawal of the clerk shall be decided by the moderator。

　　If the presiding officer should recuse himself and the presiding officer needs to be re-determined, the hearing organ may rule to postpone the audit hearing;If the presiding officer does not need to recuse himself, the hearing organ rules that the audit hearing be held as scheduled。

　　Article 14 The parties may participate in the audit hearing in person or entrust one or two persons to participate in the audit hearing on behalf of them。Where another person is appointed to participate in the audit hearing, the agent shall issue a power of attorney from the party concerned。

　　The power of attorney of a party shall specify the power of agency of the agent。

　　Article 15 Where a party fails to attend an audit hearing on time after receiving the notice of audit hearing, it shall promptly notify the hearing organ。

　　If a party fails to attend the audit hearing on time without justifiable reasons, it shall be deemed to have waived the right to the hearing, and the hearing organ shall record it in writing。In the course of the audit hearing, if the parties give up their defense or withdraw from the audit hearing without reason, the hearing organ may announce the termination of the hearing and record the audit hearing。

　　Article 16 Written records shall be made for audit hearings。The written record shall be submitted to the parties for confirmation and shall be signed or sealed by them。If a party considers that there is an error in the record, he may request correction。

　　Audit institutions that are qualified shall make audio and video recordings of audit hearings。

　　Article 17 Audit hearing participants and auditors shall abide by the following hearing disciplines:

　　(1) Participants in the audit hearing shall speak, ask questions and debate under the auspices of the moderator;

　　(2) Without the permission of the moderator, no participant in the audit hearing may withdraw in advance;

　　(3) No one shall sound, video or photograph without the permission of the host;

　　(4) The spectators shall keep quiet and shall not speak, ask questions or discuss。

　　Article 18 In the course of presiding over an audit hearing, the presiding officer shall have the following rights:

　　(1) To stop and warn participants of improper debate or other acts in violation of audit hearing discipline;

　　(2) to stop, warn or order the auditors to leave the auditees who violate the audit hearing discipline;

　　(3) If the violation of audit hearing discipline is ineffective, transfer to the public security organs for disposal according to law。

　　Article 19 An audit hearing shall be conducted in accordance with the following procedures:

　　(1) the presiding officer announces the opening of the audit hearing;

　　(2) the presiding officer announces the cause of the case and reads out the names, work units and positions of the presiding officer, the clerk and the participants in the hearing;

　　(3) the presiding officer read out the discipline of the audit hearing and the matters that should be noted;

　　(4) the moderator informs the parties or their agents of the right to apply for the withdrawal of the clerk, and asks the parties or their agents whether to apply for the withdrawal;

　　(5) the personnel participating in the audit put forward the facts and evidence of the parties' violations of laws and regulations, and suggested audit penalties and their legal basis;

　　(6) the parties make statements and defend themselves;

　　(7) With the permission of the host, the two parties will conduct cross-examination and debate;

　　(8) Both parties make final statements;

　　(9) The clerk shall submit the written record to the hearing parties for confirmation on the spot and sign or seal it;

　　(10) The presiding officer announces the end of the audit hearing。

　　Article 20 In the course of the hearing, if a party applies for the withdrawal of the clerk, the presiding officer shall make a ruling on whether to withdraw on the spot。

　　Article 21 Under any of the following circumstances, the audit hearing may be postponed:

　　(1) the party concerned fails to show up for a justifiable reason;

　　(2) It is necessary to notify new witnesses to be present, or there are new facts that need to be re-investigated and verified;

　　(3) Other circumstances requiring extension。

　　Article 22 After the end of the audit hearing, the presiding officer of the hearing shall submit an audit hearing report to the audit institution in accordance with the situation of the audit hearing and the provisions of relevant laws and regulations。The audit hearing report together with the audit hearing records and case files shall be submitted to the audit organ。

　　Article 23 The audit hearing report mainly includes the following contents:

　　(1) the cause of the hearing;

　　(2) the names, working units and positions of the presiding officer, the clerk and the participants in the hearing;

　　(3) the time and place of the audit hearing;

　　(4) Recommendations for audit hearings;

　　(5) Signature or seal of the hearing host。

　　The audit hearing recommendations mainly include the following contents:

　　(1) If there is an illegal act that deserves audit punishment, it is recommended to make audit punishment according to the seriousness of the circumstances and the specific circumstances;

　　(2) If the illegal facts are not established or there is no legal or regulatory basis for punishment, it is recommended not to give audit punishment;

　　(3) If the circumstances of the illegal acts are minor and can not be punished by audit according to law, it is recommended not to be punished by audit。

　　Article 24 Audit institutions shall examine the audit hearing recommendations put forward by the presiding officer of the hearing and make a decision。

　　An audit institution may not impose a heavier penalty on a party for requesting an audit hearing or for defending or cross-examining evidence in the audit hearing。

　　25th audit hearing records and audit hearing reports shall be included in the audit archives。

　　Article 26 The Audit Office shall be responsible for the interpretation of these provisions。

　　Article 27 These provisions shall come into force as of the date of promulgation。

 

Provisions on audit reconsideration by audit institutions

　　Article 1 The purpose is to ensure that auditing institutions exercise their power of auditing supervision in accordance with the law，To prevent and correct illegal or improper auditing specific administrative acts，Protect the lawful rights and interests of citizens, legal persons and other organizations，According to the Audit Law of the People's Republic of China and the Administrative Review Law of the People's Republic of China (hereinafter referred to as the Administrative Review Law)，Make this provision。

　　Article 2 These Provisions shall apply to audit reconsideration organs in handling audit reconsideration matters。

　　The term "audit reconsideration organs" as mentioned in these Provisions refers to audit organs that have the power to accept applications for reconsideration, review specific audit administrative acts in accordance with law and make decisions。

　　Article 3 Where an auditee considers that a specific administrative act of an audit institution infringes upon its legitimate rights and interests, it may, in accordance with relevant laws, regulations and these provisions, apply to the audit reconsideration body for reconsideration。

　　Article 4 Specific audit administrative acts that apply to audit institutions for reconsideration include:

　　(1) audit handling acts made by audit institutions, such as ordering payment within a time limit, handing over the income that should be paid or handed over, returning illegal gains within a time limit, and returning the seized state-owned assets within a time limit;

　　(2) audit penalties such as fines and confiscation of illegal gains made by audit institutions;

　　(3) compulsory measures taken by the audit institution, such as notifying the relevant departments to suspend the allocation of the relevant funds or ordering the suspension of the use of the relevant funds;

　　(4) Other specific administrative acts that may be applied for reconsideration as provided for by laws and regulations。

　　Article 5 An auditee may file an application for audit reconsideration within 60 days from the date it becomes aware of the specific audit administrative act。

　　Where the statutory application period is delayed due to force majeure or other legitimate reasons, the application period shall continue to be counted from the date the obstacle is removed。

　　Article 6 When an auditee applies for audit reconsideration, the auditee shall be the applicant for audit reconsideration。

　　The applicant may appoint an agent to participate in the audit reconsideration on his behalf。

　　Entrusting an agent to participate in audit reconsideration shall submit a power of attorney to the audit reconsideration organ。

　　Article 7 If an auditee refuses to accept a specific administrative act of an audit institution and applies for audit reconsideration, the audit institution that has undertaken the specific administrative act of audit shall be the respondent of the application。

　　Article 8 An applicant applying for audit reconsideration shall apply in writing。Where the applicant makes an oral application, the audit reconsideration authority shall inform the applicant to make an application in writing。The application for reconsideration shall clearly state the basic information of the applicant, the request for reconsideration, the main facts and reasons for applying for reconsideration, and the time of application。

　　Article 9 The audit reconsideration organ responsible for legal work is the audit reconsideration organ, which specifically handles audit reconsideration matters and performs the following duties:

　　(1) To examine and accept applications for audit reconsideration;

　　(2) to consult documents and materials, investigate and collect evidence from relevant organizations and personnel;

　　(3) To examine whether the specific audit administrative act applied for audit reconsideration is legal and appropriate, and to draw up audit reconsideration decisions;

　　(4) To submit opinions on the handling of the relevant provisions listed in Article 7 of the Administrative Reconsideration Law to the audit reconsideration organ;

　　(5) To make handling suggestions for the respondent's violations of the Administrative Review Law and these Provisions in accordance with the legal authority and procedures;

　　(6) Handling administrative litigation for refusing to accept the audit reconsideration decision;

　　(7) Other duties prescribed by laws, regulations and rules。

　　Article 10 In performing their duties of reconsideration, audit reconsideration organs shall abide by the principles of legality, fairness and openness, adhere to the principle of administration in accordance with the law, correct mistakes and ensure the correct implementation of laws and regulations。

　　Article 11 Those who refuse to accept a specific administrative act made by the Audit Office shall apply to the Audit Office for audit review。

　　Those who refuse to accept the specific administrative acts taken in their own name by the agency established by the Audit Office according to law shall apply to the Audit Office for audit review。

　　Article 12 A person who refuses to accept a specific administrative act in auditing conducted by a local audit institution may be authorized by an audit institution at the next higher level

To apply for audit reconsideration, he may also apply to the people's government at the corresponding level for audit reconsideration。However, if a local audit institution refuses to accept a specific administrative act in handling matters authorized and assigned by the local government or auditing matters handled in accordance with local regulations, rules and relevant provisions, it shall apply for reconsideration to the people's government at the corresponding level of the audit institution。

　　If a person is not satisfied with a specific administrative act taken in his own name by a representative office established by a local audit institution according to law, he or she shall apply for audit review to the audit institution that established the representative office or to the people's government at the corresponding level of the said audit institution。

　　Article 13 If an audit institution refuses to accept a specific administrative act taken in its common name with another administrative organ, it shall apply for reconsideration to the administrative organ at the next higher level。

　　 Article 14 If an auditee is not satisfied with a specific administrative act undertaken by an audit institution, it shall first apply for audit administrative reconsideration according to law。No administrative lawsuit may be brought before a people's court within the statutory time limit for administrative reconsideration。

　　Article 15 After receiving the application for audit reconsideration, the audit reconsideration organ，It should be reviewed within five days，Application for review of audit that does not meet the statutory conditions，inadmissibility，Notify the auditee in writing;Yes, it meets the legal requirements，However, it does not belong to the audit reconsideration application accepted by this organ，The auditee shall be notified to submit the case to the relevant audit reconsideration organ。

　　In addition to the provisions of the preceding paragraph, an application for audit reconsideration shall be accepted as of the date it is received by the organ responsible for legal work of the audit reconsideration organ。

　　Article 16 Where an applicant submits an application for audit reconsideration in accordance with law and the audit reconsideration organ does not accept it without justifiable reasons, the audit institution at a higher level shall order it to accept the application;When necessary, the audit institution at a higher level may also directly accept the case。

　　Article 17 During the period of audit reconsideration, the execution of specific administrative acts shall not be suspended;However, the execution may be stopped under any of the following circumstances:

　　(1) where the respondent considers it necessary to suspend execution;

　　(2) where the audit reconsideration authority considers it necessary to suspend the execution;

　　(3) where the applicant applies for suspension of execution, and the audit reconsideration authority considers the request reasonable and decides to suspend execution;

　　(4) Suspension of execution as prescribed by law。

　　Article 18 The audit reconsideration organ shall, in principle, adopt the method of written examination in handling audit reconsideration matters, but when the applicant requests it or the audit reconsideration organ deems it necessary, it may take appropriate means to investigate the situation with relevant organizations and personnel and listen to the opinions of the applicant, the respondent of the application and other relevant units and individuals。

　　Article 19 The audit review institution shall, within seven days from the date of acceptance of the reconsideration, send a copy of the application for audit reconsideration to the respondent。The respondent shall, within 10 days from the date of receipt of the copy of the application, file a statement of reply for reconsideration and submit the evidence, basis and other relevant materials for undertaking the specific administrative act of audit。

　　The applicant and its authorized agent may consult the defense submitted by the respondent, the evidence and basis for conducting the specific administrative act of audit and other relevant materials. The audit reconsideration authority and the respondent may not refuse to do so unless it involves state secrets, trade secrets or personal privacy。

　　Article 20 In the process of audit reconsideration, the respondent shall not collect evidence from the applicant and other relevant organizations or individuals on its own。

　　Article 21 Before the audit reconsideration decision is made, the applicant who requests the withdrawal of the application for audit reconsideration may withdraw it after explaining the reasons;Where the applicant withdraws the application for audit reconsideration, the audit reconsideration shall terminate。

　　The audit reconsideration organ shall put on record the situation of the applicant's withdrawal of the application for audit reconsideration。

　　Article 22 The audit reconsideration body shall review the specific audit administrative acts made by the respondent, draw up the audit reconsideration decision draft, and after the approval of the responsible person of the audit reconsideration body or collective discussion, respectively make the following audit reconsideration decisions, and prepare the audit reconsideration decision:

　　(1) If the specific administrative act to be audited is determined to have clear facts, solid evidence, correct application basis, legal procedures and appropriate content, it shall be decided to maintain;

　　(2) Where a specific administrative act is audited under any of the following circumstances, it shall decide to revoke, modify or confirm that the act is illegal;Where a decision is made to revoke or confirm that a specific administrative act of auditing is illegal, the respondent may be ordered to undertake a new specific administrative act of auditing within a certain period of time:

　　1, the main facts are unclear, insufficient evidence;

　　2. The application basis is wrong;

　　3. Violation of legal procedures;

　　4. Exceeding or abusing his power;

　　5. Auditing specific administrative acts is obviously improper。

　　(3) Where the respondent fails to submit a written reply in accordance with the provisions of Article 19 of these provisions and submits the evidence, basis and other relevant materials for the specific administrative act for audit, the specific administrative act for audit shall be deemed to have no evidence or basis, and it shall be decided to cancel the specific administrative act for audit。

　　Where the audit reconsideration organ orders the respondent to undertake a new specific administrative act for audit, the respondent shall not undertake a specific administrative act for audit that is identical or basically identical with the original specific administrative act for audit for the same facts and reasons。

　　Article 23 The applicant may file a request for administrative compensation together with the application for audit reconsideration, and the audit reconsideration organ shall handle the request in accordance with the relevant laws of the State。

　　Article 24 The audit reconsideration organ shall make a decision on audit reconsideration within 60 days from the date of accepting the application for audit reconsideration.Complicated situation，Failing to make an audit reconsideration decision within the prescribed time limit，Approved by the responsible person of the audit review body，extendable，And inform the applicant and the respondent;However, the extension period shall not exceed 30 days。

　　The audit reconsideration organ shall make a written audit reconsideration decision when making an audit reconsideration decision。

　　Article 25 The audit reconsideration decision may be served directly or by mail。In the case of direct service, the date of receipt indicated on the return certificate of service shall be the date of service。If it is served by post, the date of receipt indicated on the receipt shall be the date of service。

　　Article 26 The audit reconsideration decision shall become legally effective as soon as it is served。

　　Article 27 The respondent of the application shall implement the audit reconsideration decision。

　　If the respondent fails to implement the audit reconsideration decision or delays the implementation without justifiable reasons, the audit reconsideration authority or the competent department at a higher level shall order the respondent to implement the decision within a time limit。

　　Article 28 If an applicant is not satisfied with the audit reconsideration decision, he may bring an administrative suit in a people's court in accordance with the provisions of the Administrative Procedure Law。However, if an applicant refuses to accept a specific audit administrative act made by the National Audit Office and files an audit reconsideration, he may also apply to The State Council for a ruling. The ruling made by The State Council shall be final, and the applicant may not bring a suit in a people's court。

　　Article 29 Where the applicant or the entrusted agent practices fraud, deceives the audit reconsideration organ, disturbs the order of the review work, or commits other violations, the audit reconsideration organ may give a warning, order correction, and may transfer the applicant to the public security organ for handling according to law。

　　Article 30 Where the applicant does not bring a suit, does not apply for a ruling within the time limit, and does not comply with the audit reconsideration decision, he shall be dealt with separately in accordance with the following provisions:

　　(1) The audit reconsideration decision upholding the specific administrative act in auditing shall be applied to the people's court for compulsory execution by the audit institution that undertook the specific administrative act in auditing;

　　(2) The audit reconsideration decision to change the specific administrative act of audit shall be applied to the people's court for compulsory execution by the audit reconsideration organ。

　　Article 31 Where an audit reconsideration organ, its staff or the respondent commits any act in violation of the provisions of the Administrative Reconsideration Law, it shall be investigated for liability in accordance with the Law。

　　Article 32 If an individual refuses to accept a fine imposed by an audit institution, the matter shall be handled in accordance with the provisions of relevant laws and regulations。

　　Article 33 The National Audit Commission shall be responsible for the interpretation of these provisions。

　　Article 34 These Provisions shall come into force as of the date of promulgation。On December 16, 1996, the Provisions on Administrative Reconsideration of Audit by Audit Institutions (Audit Law No. 358, 1996) issued by the National Audit Office was repealed simultaneously。

 

Interim provisions on quality inspection of audit projects by audit institutions

　　Article 1 These Provisions are formulated in accordance with the Audit Law of the People's Republic of China and other relevant laws and regulations for the purpose of promoting audit institutions to correctly perform their duties, strengthening supervision and management over the quality of audit projects and ensuring audit quality。

　　Article 2 The term "quality inspection of audit projects" as mentioned in these Provisions refers to the audit institutions' examination and evaluation of the quality of audit projects completed by the dispatched offices at the same level and the audit institutions at lower levels in accordance with the provisions of relevant laws, regulations and rules。

　　Article 3 The National Audit Office shall lead the quality inspection of audit projects throughout the country。

　　Local audit institutions at various levels shall be responsible for the quality inspection of audit projects within their respective administrative areas。

　　The organs responsible for legal affairs of audit institutions shall specifically handle the quality inspection of audit items。

　　Article 4 The National Audit Office shall be responsible for organizing the inspection of the quality of the audit projects of the audit offices (bureaus) of provinces, autonomous regions and municipalities directly under the Central Government, the special commissioners' offices and the dispatched audit bureaus。When necessary, it may conduct spot checks on the quality of audit projects conducted by audit institutions at various levels in other places。

　　Local audit institutions shall be responsible for organizing the inspection of the quality of audit projects conducted by their local agencies and audit institutions at the next higher level in their respective regions。

　　Article 5 Audit institutions shall implement planned management in the quality inspection of audit projects。

　　The National Audit Office shall formulate plans for inspecting the quality of audit projects conducted by the audit offices (bureaus) of provinces, autonomous regions and municipalities directly under the Central Government, the special commissioners' offices and the dispatched audit bureaus。

　　Local audit institutions shall formulate plans for inspecting the quality of audit projects of their local agencies and audit institutions at the next higher level。

　　Article 6 Audit institutions shall form a quality inspection group for audit items and, before carrying out the inspection, serve a notice of quality inspection on audit items to the audit institution under inspection。

　　Article 7 Audit institutions shall examine the quality of audit projects conducted by their agencies at the same level and audit institutions at the next level as follows:

　　(1) The implementation of relevant laws and regulations in audit work;

　　(2) The establishment and implementation of audit quality control systems;

　　(3) The implementation of various auditing standards;

　　(4) The objectivity and authenticity of the results of the audit project and the role played by the results;

　　(5) The implementation and presentation of the audit items organized uniformly by the audit institution at a higher level。

　　(6) Other matters relating to the quality of audit items。

　　Article 8 The quality inspection of audit items shall be carried out mainly by checking audit archives, and may be checked by the auditee when necessary。

　　Article 9 After the quality inspection of audit items is completed, the audit institution under inspection shall issue the conclusions of the quality inspection of audit items。

　　Article 10 If an audit institution at a higher level considers that the quality of the items audited by the audit institution under inspection is good, it may give praise;If there is any problem, the audit institution under inspection shall be instructed to make corrections or take corresponding measures for improvement.If the quality problem is serious, it shall be notified and criticized。

　　Audit institutions under inspection shall earnestly rectify the problems found in the quality inspection of audit items。

　　Article 11 Before the end of November each year, the audit offices (bureaus) of provinces, autonomous regions and municipalities directly under the Central Government shall submit to the Audit Office a comprehensive report on the quality inspection of audit projects conducted by audit institutions in their respective regions。

　　Article 12 The Audit Office shall be responsible for the interpretation of these provisions。

Article 13 These provisions shall come into force as of the date of promulgation。