The audit institutions of the district and county people's governments shall, in accordance with the division of responsibilities, do a good job in the guidance, supervision and management of outgoing audits according to law. Article 5 When the legal representative of an enterprise leaves his post, he shall conduct an audit. Those who have not been audited before leaving office shall not be relieved of their economic responsibilities during their term of office. Article 6 The outgoing audit shall be based on laws and regulations, economic assessment indicators, contracts, agreements and articles of association, and follow the principles of seeking truth from facts, objectivity and fairness, and keeping secrets. Article 7 The results of the outgoing audit conducted according to law shall serve as the basis for the relevant departments and organizations to assess the work of the legal representative during his tenure. Chapter II Audit Institutions and Auditors Article 8 The outgoing audit shall be conducted by the following audit institutions:
(a) city, district and county audit institutions;
(two) the internal audit institution of the competent department of the enterprise (hereinafter referred to as the internal audit institution);
(3) Social audit institutions established according to law. Article 9 Auditors should have professional knowledge and professional ability suitable for outgoing audit work, and the presiding officer should have intermediate or above financial professional titles or certified public accountants qualifications. Article 10 Auditors shall exercise the following functions and powers in accordance with the law when conducting outgoing audits:
(a) to examine the assets, financial and accounting information and other relevant documents and materials of the audited enterprise;
(two) to investigate the relevant issues of audit matters to the relevant units and individuals, and obtain the certification materials;
(3) Other functions and powers as prescribed by laws and regulations. Article 11 If the outgoing legal representative (hereinafter referred to as the outgoing person) or the audited enterprise thinks that the auditor has an interest relationship with him or other relations may affect the audit impartiality, it has the right to ask the auditor to withdraw.
Auditors who have an interest in the outgoing person, the audited enterprise or the audited matters shall take the initiative to apply for withdrawal.
Whether the auditors withdraw or not shall be decided by the audit institutions dispatched by them. Article 12 Auditors shall perform their duties according to law, act impartially and shall not practice favoritism. When reporting or publishing audit results, audit institutions shall keep state secrets and business secrets of audited enterprises according to law. Chapter III Audit Jurisdiction Article 13 The outgoing audit shall be under the jurisdiction of the municipal, district and county audit institutions respectively according to the enterprise type and personnel management relationship. Fourteenth municipal large enterprises and enterprises directly under the legal representative of the departure, by the municipal audit institutions responsible for the audit. Fifteenth district and county owned large and medium-sized enterprises and enterprises directly under the resignation of the legal representative, by the district and county audit institutions responsible for the audit. Sixteenth municipal small and medium-sized enterprises and small enterprises in districts and counties, the legal representative of the departure, should be audited by internal audit institutions. Seventeenth audit institutions and internal audit institutions are responsible for the outgoing audit, you can entrust social audit institutions to audit, and the funds required for the entrusted audit shall be borne by the entrusting party. Chapter IV Audit Contents and Audit Procedures Article 18 The outgoing audit includes the following contents:
(a) the implementation of relevant laws, regulations and state regulations by enterprises;
(two) the completion of the business objectives of the legal representative of the enterprise during his tenure;
(three) the financial revenue and expenditure, assets, liabilities, profits and losses of the enterprise;
(four) the safety, integrity, preservation and appreciation of the state-owned assets of the enterprise;
(five) other matters that should be audited by laws, regulations and state regulations. Article 19 When the legal representative of an enterprise leaves office, the competent department of the enterprise or the relevant organization shall submit an audit application to the audit institution in accordance with the provisions of Chapter III of these Regulations.
If the internal audit institution is responsible for the outgoing audit, or entrusts the social audit institution to carry out the outgoing audit, it shall send audit notice and a copy of the power of attorney to the audit institution under its jurisdiction. Article 20 Audit institutions shall make an acceptance decision within five days from the date of receiving the application, and conduct internal audit and external audit within thirty days from the date of making the acceptance decision. Twenty-first audit institutions shall form an audit team three days before the implementation of the outgoing audit, and deliver it to the audited enterprise and the outgoing person in audit notice.
The audit notice shall specify the members of the audit team, the starting and ending time of the outgoing audit, the requirements for the audited enterprise and the outgoing person, etc. Twenty-second audit team to carry out outgoing audit, the audited enterprise, the outgoing person and the relevant personnel shall cooperate, and shall not refuse or hinder the auditors to perform their duties according to law, and provide the necessary working conditions and the following information:
(a) the relevant economic responsibility documents and major decision-making documents;
(2) Relevant economic assessment indicators, contracts, agreements and articles of association;
(3) List of assets, creditor's rights and debts;
(4) Financial and accounting information;
(5) self-inspection report;
(six) the report of the outgoing person;
(seven) other information about the outgoing audit.
The information provided by the audited enterprise, the former employee and relevant personnel is true and complete, and shall not be tampered with, forged, concealed, transferred or destroyed, and the related assets shall not be transferred or concealed.