The people's governments at or above the county level shall strengthen their leadership over audit work and support audit institutions to perform their duties according to law. Article 4 Audit institutions shall strengthen performance auditing, evaluate the economy, efficiency and effectiveness of the audited entity's finance, financial revenue and expenditure and related economic activities, and promote the improvement of management performance. Article 5 Audit institutions shall strengthen the audit supervision of computer data information and network information systems related to financial revenue and expenditure of auditees. Article 6 Audit institutions shall disclose audit results in accordance with relevant laws and regulations. Article 7 The people's governments at or above the county level shall submit to the Standing Committee of the people's congress at the corresponding level the annual report of the audit institutions on the budget implementation and other financial revenues and expenditures. The audit report shall focus on the implementation of the budget. When necessary, the Standing Committee of the People's Congress may make a resolution on the audit work report.
The people's governments at or above the county level shall, before the end of that year, report to the Standing Committee of the people's congress at the corresponding level the rectification and treatment results of the problems listed in the audit work report.
The Standing Committee of the People's Congress may request the people's government at the corresponding level to instruct the audit institutions to audit major issues that need to be audited in the performance of their duties and report the audit results. Article 8 Audit institutions shall independently exercise their power of audit supervision according to law, and shall not be interfered by other administrative organs, social organizations or individuals. Article 9 Audit institutions and auditors shall be objective and fair, seek truth from facts, be honest and keep secrets. Chapter II Audit Institutions and Auditors Article 10 Audit institutions shall be responsible and report their work to the people's government at the same level and the audit institutions at the next higher level, and the audit business shall be mainly led by the audit institutions at the next higher level. Eleventh audit institutions according to the needs of the work, with the approval of the people's government at the same level, can set up agencies within the scope of its audit jurisdiction. Twelfth audit institutions to perform their duties required funds, should be included in the fiscal budget, guaranteed by the people's government at the same level. Thirteenth audit institutions to carry out audit business, can hire personnel with relevant professional and technical qualifications to participate in the audit or entrust a statutory professional appraisal agency, audit, audit, and shall adopt an open, fair and impartial approach to determine. Article 14 In handling audit matters, an auditor shall apply for withdrawal under any of the following circumstances, and the audited entity also has the right to apply for withdrawal:
(1) Having a husband-and-wife relationship, lineal consanguineous relationship, collateral consanguineous relationship within three generations or close in-laws relationship with the person-in-charge of the audited entity or relevant responsible personnel;
(2) Having an economic interest relationship with the audited entity or the audited item;
(3) Having other interests with the auditee, the auditee, the person in charge of the auditee or the relevant person in charge, which may affect the impartial execution of official duties.
The withdrawal of auditors shall be decided by the person in charge of the audit institution; The withdrawal of the person in charge of an audit institution when handling audit matters shall be decided by the people's government at the same level or the person in charge of an audit institution at the next higher level. Article 15 Auditors shall perform their duties according to law and be protected by law.
No organization or individual may refuse or obstruct auditors from performing their duties according to law, and may not threaten or retaliate against auditors. Article 16 Auditors shall maintain audit independence and shall not participate in the operation and management activities of the audited entity. Article 17 The appointment and removal of the principal and deputy heads of audit institutions shall seek the opinions of the audit institutions at the next higher level in writing in advance.
During the term of office, the deputy heads of audit institutions shall not be dismissed at will, except in the following circumstances:
(1) Being investigated for criminal responsibility for a crime;
(two) due to serious violations of law and dereliction of duty, it is not suitable to continue to be the person in charge of the audit institution;
(three) due to health reasons can not perform their duties for more than one year;
(four) does not meet other conditions stipulated by the state. Article 18 When auditing, audit institutions have the right to investigate the audit matters from relevant taxpayers, units and projects that use financial funds, and other relevant units and individuals, and obtain relevant certification materials. The relevant units and individuals shall support and assist the audit institutions in their work, truthfully report the situation to the audit institutions and provide relevant certification materials.
Audit institutions have the right to request the audited entity to provide relevant information, electronic data and computer technical documents during the audit. Article 19 The auditee shall not refuse, delay the provision or transfer, conceal, tamper with, destroy or falsely report the data and information related to finance and financial revenue and expenditure.
The main person in charge of the audited entity shall be responsible for the authenticity and completeness of the information provided by the entity, and make a written commitment.