Legal basis:
Provisions of People's Republic of China (PRC) Municipality on Audit of Government Investment Projects
Article 1 In order to further strengthen the audit work of government investment projects, standardize the audit behavior of government investment projects, improve the quality and effect of government investment audits, give full play to the "immune system" function of audits, and ensure the healthy operation of the national economy and society, in accordance with the Audit Law of People's Republic of China (PRC), the Implementation Regulations of People's Republic of China (PRC) Audit Law, the National Auditing Standards of People's Republic of China (PRC) and other relevant laws and regulations,
Article 2 These Provisions shall apply to the audit and special audit investigation conducted by audit institutions on government investment and projects mainly invested by the government.
Article 3 Audit institutions shall determine the audit object, scope and content of government-invested projects according to the Audit Law of People's Republic of China (PRC), the Regulations for the Implementation of the Audit Law of People's Republic of China (PRC) and the provisions of the people's government at the corresponding level.
Article 4 Audit institutions shall, in accordance with the provisions of laws, regulations and rules, the requirements of the people's government at the same level and the work arrangements of the audit institutions at higher levels, and determine the annual government investment audit project plan in accordance with the principles of comprehensive audit, highlighting key points, reasonable arrangement and ensuring quality. Key government investment projects approved by governments at all levels and their development and reform departments shall be regarded as key audit institutions for government investment audit in accordance with the determined audit jurisdiction, so as to prevent unnecessary repeated audits.
Article 5 Audit institutions shall focus on auditing the construction and management of key government investment projects and urban infrastructure, affordable housing, schools, hospitals and other projects involving public interests and people's livelihood.