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Audit Law of the People's Republic of China
(Закон Китайской Народной Республики «Об аудите»)
(по состоянию на 23.10.2021 г.)
(Adopted at the 9th Meeting of the Standing Committee of the Eighth National People's Congress on August 31, 1994; amended for the first time in accordance with the Decision on Amending the Audit Law of the People's Republic of China adopted at the 20th Meeting of the Standing Committee of the Tenth National People's Congress on February 28, 2006; and amended for the second time in accordance with the Decision on Amending the Audit Law of the People's Republic of China adopted at the 31st Meeting of the Standing Committee of the Thirteenth National People's Congress on October 23, 2021)
Contents
Chapter I General Provisions
Chapter II Audit Institutions and Auditors
Chapter III Duties and Responsibilities of Audit Institutions
Chapter IV Authorities of Audit Institutions
Chapter V Audit Procedures
Chapter VI Legal Liability
Chapter VII Supplementary Provisions
Chapter I
General Provisions
Article 1 This Law is formulated in accordance with the Constitution for the purposes of strengthening auditing oversight, maintaining the fiscal and economic order of the state, improving the use efficiency of fiscal funds, promoting the building of a clean government, and ensuring the sound development of the national economy and society.
Article 2 The state implements a system of auditing oversight, and upholds the leadership of the Communist Party of China over audit work to build a centralized, unified, authoritative, and efficient audit system with comprehensive coverage.
The State Council and the local people's governments at or above the county level each shall establish an audit institution.
The revenue and expenditure of all State Council departments, the local people's governments at all levels as well as the various departments thereof, the revenue and expenditure of the state-owned financial institutions, enterprises, and other institutions, and other revenue and expenditure which are subject to audit according to this Law, shall be audited in accordance with the provisions of this Law.
An audit institution shall, in accordance with law, exercise auditing oversight over the revenue and expenditure specified in the preceding paragraph to verify its authenticity, lawfulness, and effectiveness.
Article 3 An audit institution shall perform audits within the scope of its authorities and in accordance with the procedures provided by law.
