中华人民共和国审计法 AUDIT LAW OF THE PEOPLES REPUBLIC OF CHINA

ct to the State-owned assets of the auditees.

　　Where a dispute arises on audit jurisdiction between audit institutions， the matter shall be determined by an audit institution superior to both disputing parties.

　　Audit institutions at higher levels may authorize audit institutions at lower levels to audit the matters which are within the jurisdiction of the former and specified in paragraph 2 of Article 18 to Article 25 in this Law. Audit institutions at higher levels may directly audit the major matters Under the jurisdiction of audit institutions at lower levels. However， unnecessary repetitive audits shall be avoided.

　　Article 29 Departments of the State Council and of the local people's governments at various levels， State-owned monetary organizations， enterprises and institutions shall establish and improve their internal auditing systems in accordance with the relevant regulations of the State. Such internal auditing shall be subject to the professional guidance and supervision of audit institutions.

　　Article 30 Public audit firms that independently conduct public audit according to law shall be guided， supervised and managed in accordance with relevant laws and regulations of the State Council.

　　Chapter IV Limits of Authority of Audit Institutions

　　Article 31 Audit institutions shall have the power to require auditees to submit， in accordance with the relevant regulations， their budgets or plans for financial revenues and expenditures， statement about budget implementation， final accounts and financial reports， audit reports produced by public audit firms and other information relating to their budgetary revenues and expenditures or financial revenues and expenditures. Auditees shall not refuse to do so， or delay the submission or make false reports.

　　Article 32 Audit institutions shall， in conducting audit， have the power to examine the accounting documents， account books， accounting statements and other information and assets relating to budgetary revenues and expenditures or financial revenues and expenditures of the auditees， and the auditees shall not refuse such

examination.

　　Article 33 Audit institutions shall， in conducting audit， have the power to carry out investigations among units or individuals concerned of issues relating to audit matters and obtain relevant testimonial material. The units and individuals concerned shall support and assist the audit institutions in their work by providing them with truthful information and relevant testimonial material.

　　Article 34 When auditia stitutions conduct audit， the auditees shall not transfer， conceal， falsify or destroy their accounting documents， account books， accounting statements or other information relating to their budgetary revenues and expenditures or financial revenues and expenditures， and shall not transfer or conceal the assets that are in their possession but obtained in violation of the regulations of the State.

　　Audit institutions shall have the power to stop the auditees' on go in acts of budgetary revenues and expenditures or financial revenues and expenditures violating the regulations of the State. If they fail in stopping such acts， they shall， with the approval of the responsible persons of audit institutions at or above the county level， notify the financial departments and the competent authorities to suspend allocation of the funds directly related to the acts of budgetary revenues and expenditures or financial revenues and expenditures violating the regulations of the Seate or to suspend the use of the funds already allocated. However， adoption of the above-mentioned measures shall not hinder the lawful business activities， production and operation of the auditees.

　　Article 35 If audit institutions consider that the regulations of the competent departments at higher levels on budgetary revenues and expenditures or financial revenues and expenditures implemented by the auditees contravene the law or the administrative rules and regulations， they shall suggest that the competent departments concerned make rectifications. If the competent departments concerned do not make rectifications， the audit institutions shall refer the matter to the competent organs for disposition according to law.

　　Article 36 Audit institutions may issue circulars about their audit results to the relevant governmental departments or publish such results to the public.

　　Audit institutions shall， in circulating or publishing audit results， keep State secrets and business secrets of the auditees in accordance with the law and observe the relevant regulations of the State Council.

　　Chapter V Audit Procedures

　　Article 37 Audit institutions shall form audit teams according to the audit matters specified in the plans of the audit projects and shall serve advices of audit on the auditees three days prior to the performance of audit.

　　The auditees shall cooperate with audit institutions in their work and provide necessary working conditions.

　　Article 38 Auditors shall conduct audit and obtain testimonial material by means of examining accounting documents， account books， accounting statements， and documents and data relating to the audit items， checking cash， negotiable securities and other property， and making investigations among units and individuals concerned.

　　Auditors shall， in making investigations among units and individuals concerned， produce their auditor's certificates and copies of advices of audit.

　　Article 39 Audit teams shall， after the performance of audit， submit audit reports to the audit institutions. However， prior to the submission， they shall solicit opinions of the auditees. The auditees shall， within ten days from the date of receiving the audit reports， send their comments in writing to the audit teams or audit institutions.

　　Article 40 Audit institutions shall， after examining the audit reports， give evaluations of the audit matters and issue auditor's opinions. They shall， within the sphere of their sta

tutory functions and powers， make audit decisions on acts of budgetary revenues and expenditures or financial revenues and expenditures violating the regulations of the State that must be dealt with or punished according to law， or they shall make suggestions concerning disposition or punishment to the competent authorities.

　　Audit institutions shall， within 30 days from the date of receiving the audit reports， serve auditor's opinions and audit decisions on the auditees and units concerned.

　　Audit decisions shall enter into force from the date when they are duly served.

　　Chapter VI Legal liability

　　Article 41 If an auditee， in violation of this Law， refuses or delays provision of information relating to audit matters， refuses or hinders examination， the auditia stitution concerned shall order a rectification and may circulate a notice of criticism and issue a warning. Whoever refuses to make rectification shall be investigated for responsibility in accordance with the law.

　　Article 42 When an audit institution discovers that an auditee， in violation of the provisions of this Law， transfers， conceals， falsifies or destroys accounting documents， account books， accounting statements or other material relating to budgetary revenues and expenditures or financial revenues and expenditures， the audit institution shall have the power to stop such acts.

　　If an auditee commits any of the acts specified in the preceding paragraph， and if the audit institution considers that the persons in charge and other persons who are held directly responsible should be given administrative sanctions according to law， the audit institution shall put forward suggestions to this effect. The auditee or its superior organ or the supervisory organ shall make decisions without delay in accordance with the law. If the case constitutes a crime， it shall be investigated for criminal responsibility by the judicial organ according to law.

　　Article 43 If an auditee， in violation of this Law， transfers or conceals assets gained unlawfully， the audit institution， the people's government or the competent authorities shall have the power to stop such acts within the sphere of its statutory functions and powers or appeal to the court for adoption of preservative measures.

　　If an auditee commits any of the acts specified in the preceding paragragh， and if the audit institution considers that the persons in charge and other persons who are held directly responsible should be given administrative sanctions according to law， the audit institution shall put forward suggestions to this effect. The auditee or its superior organ or the supervisory organ shall make a decision without delay in accordance with the law. If the case constitutes a crime， it shall be investigated for criminal responsibility by the judicial organ according to law.

　　Article 44 With respect to the acts violating the budgets or other acts of budgetary revenues and expenditures violating the regulations of the State committed by departments （including units directly subordinate to them） at the corresponding levels or by the governments at lower levels， audit institutions， the people's governments or the competent authorities shall deal with them within the sphere of their statutory functions and powers and in accordance with the laws and administrative rules and regulations.

　　Article 45 With respect to the acts of financial revenues and expenditures violating the regulations of the State committed by an auditee， the audit institution， the people's government or the competent authorities shall， within the sphere of its statutor

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