People's Republic Of China Audit Law

Original Language Title: 中华人民共和国审计法

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People's Republic of China President of the 48th, the Standing Committee of the national people's Congress to amend of People's Republic of China audit law, the decision has been made by People's Republic of China of deputies of the 20th meeting of the Standing Committee, adopted on February 28, 2006, are hereby promulgated and take effect on June 1, 2006. People's Republic of China President Hu Jintao February 28, 2006 the Standing Committee on the revision of the People's Republic of China Law on audit decisions (February 28, 2006 Deputies adopted at the 20th session of the Standing Committee) deputies of the 20th meeting of the Standing Committee decided to People's Republic of China Law on auditing as follows: first, the article is amended as: "in order to strengthen national audit supervision to safeguard national financial and economic order, Improve the efficiency of fiscal Fund, promoting clean government, guarantees for national economic and social development, according to the Constitution, this law is enacted. "Second, adding a paragraph to article III, second paragraph:" the audit institution in accordance with the relevant financial revenue and expenditure, financial revenue and expenditure of the laws, regulations and other relevant regulations of the State audit evaluation and audit decisions made within the statutory terms of reference. "Three, fourth is amended as:" the State Council and local people's Governments at or above the county level shall submit each year to the people's Congress Standing Committee audit institutions on budget implementation and other financial revenue and expenditure of the audit report. Audit reports should focus on the auditing of budget implementation.
If necessary, the Standing Committee of the national people's Congress can adopt resolutions on the audit report. "The State Council and local people's Governments at or above the county level shall be noted in the audit report of the problem to rectify the situation and consequences to the report of the Standing Committee of the present level.
"Four, tenth amendment:" audit institution in accordance with work requirements, approved by the people's Governments at the corresponding level, you can establish agencies within their jurisdiction. "The Agency under the authority of audit institutions, conduct audit work in accordance with law. "Five, 15th an additional paragraph, as a fourth paragraph:" the local audit organs at various levels in charge of the appointment and removal of audit institutions should seek a higher opinion. "Six, 16th amendment XI:" audit institutions on the various sectors (including the units directly under) and lower levels of government accounts and the implementation of the budget and other fiscal revenue and expenditure, audit and supervision.
"Seven, 17th is amended as:" the Audit Office under the leadership of the State Council, central budget performance and other financial income and expenses for audit, audit findings reported to the premier. "Local audit organs at various levels, respectively the Governors, Chairmen of autonomous regions, mayors, Governors, County, district level and previous audit authority, under the leadership of budget for monitoring audit performance and other financial income and expenses, to the people's Governments at the corresponding level level audit authority and audit result report. "Eight, 19th revised as follows:" audit institutions national institutions and use of financial resources of financial revenue and expenditure of the other institutions, conduct audit.
"Nine, by deleting article 21st. Ten, 22nd to 21st and amended as: "of State-owned capital stake or the audit supervision dominant enterprises, financial institutions, by the State Council. "Third, 23rd to 22nd and amended as:" the audit institutions on government investment and government investment construction project of implementation of the budget and final accounts audit. "12, 24th to 23rd and amended as:" the audit institutions on government departments and other units of Government entrusted with the management of Social Security Fund, social donations and other financial revenue and expenditure of the Fund, financial, audit and supervision. "13, the addition of an article, as the article 25th:" audit institution in accordance with the relevant provisions of the State, of State bodies and in accordance with audit institutions belonging to other units in charge of audit objects, during his tenure in the region, or the unit of the Department of financial revenue and expenditure, financial revenue and expenditure and the implementation of economic activity should bear financial responsibility, audit and supervision. "14, 29th is amended as:" belongs to the audit object audit organs according to law, sound internal audit system should be established in accordance with the relevant provisions of the state; its internal audit work shall be subject to professional guidance and supervision of the auditing departments. "XV, 30th is revised as follows:" social audit units in accordance with the audit office audit object audit, audit institutions in accordance with the provisions of the State Council has the right to the social audit verification audit reports issued by the institutions. "16, and 31st article modified for:" audit organ right to requirements was audit units according to audit organ of provides provides budget or financial payments plans, and budget implementation situation, and accounts, and financial accounting report, using computer store, and processing of financial payments, and financial payments electronic data and necessary of electronic computer document, in financial institutions open State account of situation, social audit institutions issued of audit report, and other and financial payments or financial payments about of information, was audit units shall not refused to, and delay
The false. "The head of the audited unit this unit provides financial and accounting information authenticity and integrity are responsible for. "17, 32nd is amended as:" the Audit audit authority has the right to check the auditee's accounting vouchers, account books, financial and accounting reports and computer management system of financial revenue and expenditure, financial electronic data, and other information relevant to the financial income and expenses, financial income and expenditure and assets, auditees may not refuse. "Adding a paragraph to article 18, 33rd, second paragraph:" the audit institution approved by the head of the people's Governments above the county level audit institutions, the right to access audited accounts in financial institutions. "The addition of a paragraph, as the third paragraph:" the audit authorities have evidence that auditees to store money in his own name, approved by the head of audit institutions mainly the people's Governments above the county level, right to access audited by individuals of deposits in financial institutions. "19 article 34th, modified to:" auditing departments audit, auditees shall not be transferred, concealed, tampered with, destroying accounting vouchers, account books, financial and accounting reports, as well as other information relevant to the fiscal or financial revenues and expenditures shall not be transferred, concealed the assets acquired in violation of State regulations. "The addition of a paragraph, second paragraph:" the audit institution to audit unit acts contrary to the provisions of the preceding paragraph, the power to stop, if necessary, approved by the head of the people's Governments above the county level audit institution has the right to hold relevant information and assets acquired in violation of State regulations; the relevant deposits in financial institutions need to be frozen, an application shall be submitted to the people's Court.
"Second paragraph to two paragraph, as third paragraph, and fourth paragraph, modified for:" audit organ on was audit units is for of violation national provides of financial payments, and financial payments behavior, right to be stop; stop invalid of, by County above government audit organ head approved, notification financial sector and about competent sector suspended allocated and violation national provides of financial payments, and financial payments behavior directly about of payments, has allocated of, suspended using. "Audit bodies to take the measures specified in the preceding two paragraphs shall not affect the auditees legitimate business activities and production and operation activities. "20, add one, as the 37th:" fulfilling the audit and supervision duty of audit institutions, may ask the public security, supervision, finance, taxation, customs, price, industrial and commercial administration authorities to offer assistance. "21 to 38th, 37th article, the first paragraph is amended as:" the audit institution audit components according to the audit plan audit team and Auditor should be 3rd, served a notice of audit to the audit unit in case of special circumstances, approved by the people's Governments at the corresponding level, audit institutions may direct notice of audit perform the audit. "The addition of a paragraph, as paragraph:" auditing departments should improve the efficiency of audit. "22, 38th to 39th, the first paragraph is amended as:" the Auditors by reviewing accounting vouchers, account books, financial and accounting reports, documents and materials relating to the inspection and audit matters, check in cash, in kind, securities, government regulations and personal investigations, audits, and evidence. "23 changes, 39th 40th, is revised as follows:" Audit Group on audit-related matters after the performance of audit shall audit group audit reports to the audit institutions. Audit the audit of the group before the report was submitted to the audit authorities shall seek the views of the auditee. The auditee shall, from the date of receipt of the audit report for the audit group in the 10th, its comments in writing to the audit team. Audit team audited object's written comments should be submitted to the auditing authorities.
"24, and 40th article to 41st article, modified for:" audit organ according to audit provides of program on audit group of audit report for considered, and on was audit object on audit group of audit report proposed of views together research Hou, proposed audit organ of audit report; on violation national provides of financial payments, and financial payments behavior, law should give processing, and punishment of, in statutory terms range within made audit decided or to about competent organ proposed processing, and punishment of views. "Audit institutions shall be audited by the auditing departments reporting and audit decisions serve the audited units and the competent organs and entities. Decision shall take effect from the date of the audit. "25, the addition of an article, as the 42nd article:" superior audit institution that the audit organs at lower levels making audit decisions in violation of the relevant provisions of, you can instruct the lower audit authority to alter or revoke, if necessary, can also be directly made for amendment or cancellation of the decision. "26, 41st to 43rd and amended as:" the auditee in violation of the provisions of this law, rejection or delay in providing information relevant to the audit-related matters, or the information provided is untrue, incomplete, or refuse or obstruct the inspection, Audit Office ordered corrective action, may be reprimanded and given a warning; it refuses to, shall be investigated for criminal responsibility. ”

27, and 42nd article, and 43rd article merged for a article, as 44th article, modified for: "was audit units violation this method provides, transfer, and hidden, and tampered with, and destroys accounting voucher, and accounting books, and financial accounting report and other and financial payments, and financial payments about of information, or transfer, and hidden by holding some violation national provides made of assets, audit organ think on directly is responsible for of competent personnel and other directly responsibility personnel law should give disposition of, should proposed give disposition of recommends, The audited unit or its parent bodies and surveillance organ shall promptly make a decision, and notify the results of audit organs constitutes a crime, criminal responsibility shall be investigated according to law. "28, and 44th article to 45th article, modified for:" on this level the sector (containing directly under the units) and subordinate government violation budget of behavior or other violation national provides of financial payments behavior, audit organ, and Government or about competent sector in statutory terms range within, in accordance with legal, and administrative regulations of provides, difference situation take following processing measures: "(a) ordered deadline paid should surrendered of payments;" (ii) ordered deadline returned was occupation of State-owned assets; " (C) ordered to refund the illegal income "(d) the order processed in accordance with the relevant provisions of the uniform accounting system of the State" (e) other measures. "Article 29, 45th to 46th and amended as:" the financial revenue and expenditure of the audited unit in violation of State regulations, audit organs, the people's Government or the relevant authorities within the statutory terms of reference, in accordance with the provisions of laws and administrative regulations, different treatment measures for the provisions of the preceding article, and can be punished by law.
"30, addition of an article, as the 47th:" audit institutions within the statutory terms of reference audit decisions made, auditees should be implemented. "Auditing authority shall be ordered to pay money should be turned over to the auditees, refused to implement the auditees, audit institutions shall inform the relevant competent authorities, competent authorities shall, in accordance with the relevant laws and administrative regulations be withheld or take other measures, audit bodies and notify the result.
"31, an article shall be added, as the 48th:" audited of audit institutions the financial audit is dissatisfied with a decision may apply for administrative reconsideration or bring an administrative lawsuit in accordance with law. "Audited of audit institutions on budget audit disagrees with the decision, to submit for auditing organs of the people's Governments at the corresponding level award, the people's Government's decision is final. "32, and 46th article to 49th article, modified for:" was audit units of financial payments, and financial payments violation national provides, audit organ think on directly is responsible for of competent personnel and other directly responsibility personnel law should give disposition of, should proposed give disposition of recommends, was audit units or its superior organ, and monitored organ should law timely made decided, and will results written notification audit organ. "33, 48th to 51st and amended as:" revenge against the Auditors, shall be subject to punishment constitutes a crime, criminal responsibility shall be investigated according to law. "34, 49th to 52nd and amended as:" the Auditors ' abuse of power, deception, negligence or divulge confidential the State secrets, business secrets, and shall be subject to punishment constitutes a crime, criminal responsibility shall be investigated according to law.
"This decision shall take effect on June 1, 2006.

People's Republic of China Law on audit under the terms of this decision be amended accordingly and the order adjusted accordingly, republished. People's Republic of China audit law (August 31, 1994 adopted by the VIII session of the Standing Committee of the national people's Congress Nineth session on February 28, 2006, deputies of the 20th meeting of the Standing Committee on the changes of People's Republic of China decision amendment to audit law) contents chapter I General provisions chapter II audit institutions and auditors audit bodies chapter III responsibilities of audit institutions the fourth chapter permission fifth audit procedures sixth chapter legal liability the seventh chapter by-laws chapter I General provisions article
In order to strengthen national audit supervision to safeguard national financial and economic order, improving the efficiency of fiscal Fund, promoting clean government, guarantees for national economic and social development, according to the Constitution, this law is enacted. State shall exercise audit supervision system.
State Council and local people's Governments at or above the county level to establish audit institutions.
Departments under the State Council and local people's Governments at various levels and departments of financial revenue and expenditure, financial institutions and State-owned enterprises and the financial revenue and expenditure of the Organization, and others in accordance with the provisions of this law shall be subject to audit of fiscal revenue and expenditure, financial revenue and expenditure, in accordance with the provisions of this law to accept auditing supervision.
Audit institution listed in the preceding paragraph, the financial revenues and expenditures or financial balance of real, legitimate and benefits, according to the audit.
Article audit institution in accordance with the terms of reference and procedures prescribed by law, supervise through auditing.
Audit institution in accordance with the relevant financial revenue and expenditure, financial revenue and expenditure of the laws, regulations and other relevant regulations of the State audit evaluation and audit decisions made within the statutory terms of reference. Fourth State Council and local people's Governments at or above the county level shall submit each year to the people's Congress Standing Committee audit institutions on budget implementation and other financial revenue and expenditure of the audit report. Audit reports should focus on the auditing of budget implementation.
If necessary, the Standing Committee of the national people's Congress can adopt resolutions on the audit report.
The State Council and local people's Governments at or above the county level shall be noted in the audit report of the problem to rectify the situation and consequences to the report of the Standing Committee of the present level.
Article fifth audit institution independent exercise of its power of supervision through auditing in accordance with laws, not subject to interference by any administrative organ, public organization or individual.
Sixth audit institutions and Auditors handle auditing matters should be objective and impartial, realistic, honest, keep it a secret. Chapter II audit institutions and Auditors article seventh audit shall be established by the State Council, led by the premier, the competent national audit work.
The Auditor-General is Chief Executive of the Audit Commission.
Eighth of provinces, autonomous regions, municipalities, city divided into districts, autonomous prefectures, counties, autonomous county, city not divided into districts, municipal district people's Government audit institutions, respectively, in Governors, Chairmen of autonomous regions, mayors, Governors, County, district and upper level audit institution under the leadership of, responsible for the administration of the audit work.
Nineth local audit organs at various levels of the local government and a higher audit institutions are responsible and report on their work, and audit services to an audit institution superior leadership.
Tenth audit institutions in accordance with work requirements, approved by the people's Governments at the corresponding level, you can establish agencies within their jurisdiction.
Agency under the authority of audit institutions, conduct audit work in accordance with law.
11th audit institutions to perform their duties are essential requirements shall be included in the budget, be guaranteed by the people's Governments at the corresponding level.
12th Auditors shall meet its audit work performed by the professional knowledge and abilities.
13th Auditors handle auditing matters, and be interested in audit or audit-related matters, should be avoided.
14th it Auditors in performing their functions in the knowledge of State secrets and commercial secrets of the audited unit, have a duty of confidentiality.
15th auditors perform their duties according to law, are protected by law.
No organization or individual may refuse or obstruct auditors perform their duties according to law, or retaliate against Auditors. Appointed head of the audit authority in accordance with legal procedures.
Head of audit institutions do not have illegal misconduct or other does not meet the qualifications of, and should not be replaced.
Appointment of Heads of local audit organs at various levels, should seek a higher opinion of audit institutions.
Chapter III responsibilities of audit institutions 16th level audit institutions on the various sectors (including the units directly under) and lower levels of government accounts and the implementation of the budget and other fiscal revenue and expenditure, audit and supervision.
17th National Audit Office at the State Department under the leadership of the Prime Minister, central budget performance and other financial income and expenses for audit, audit findings reported to the premier.
Local audit organs at various levels, respectively the Governors, Chairmen of autonomous regions, mayors, prefects, head and upper level audit institution under the leadership of, on the implementation of the budget and other financial revenues and expenditures for audit, to organs of the people's Governments at the corresponding level and upper level audit report audit results.
18th the Audit Commission of the Central Bank's financial revenue and expenditure, audit and supervision.
Audit institution of State-owned financial institution's assets, liabilities, profits and losses, and supervision through auditing.
19th of audit institutions on national institutions and use of financial resources of financial revenue and expenditure of the other institutions, conduct audit.
20th audit institutions of State-owned enterprise assets, liabilities, profits and losses, and supervision through auditing.
Article 21st of the State-owned capital stake or the audit supervision dominant enterprises, financial institutions, by the State Council.
22nd audit institutions on government investment and government investment construction project of implementation of the budget and final accounts audit.
23rd management audit institutions on government departments and other units of Government entrusted with the management of Social Security Fund, social donations and other financial revenue and expenditure of the Fund, financial, audit and supervision.
24th audit institutions to international organizations and foreign government aid, loans, financial revenue and expenditure of the project, supervision through auditing.
25th audit institutions in accordance with relevant regulations of the State, of State bodies and in accordance with audit institutions belonging to other units in charge of audit objects, during his tenure in the region, or the unit of the Department of financial revenue and expenditure, financial revenue and expenditure and the implementation of economic activity should bear financial responsibility, audit and supervision.
26th except as provided in this law, audit issues, audit institutions other laws and administrative regulations should be matters of audit by the audit authority, in accordance with the provisions of this law and other relevant laws and administrative regulations of supervision through auditing.
27th audit authorities have the power to State budget-related matters specific to the relevant localities, departments, and units for special audit investigation, and addressed the local government level audit authority and audit findings. 28th audit authorities according to the audited unit financial, affiliation or relationship between State-owned assets supervision and management of finance, determine the audit jurisdiction.

On audit jurisdiction between audit institutions there are controversial, determined by their common superior audit institution.
An audit institution superior to their jurisdiction within the scope of the provisions of the second paragraph of article 18th to 25th article audit matters, authorized to audit the audit organs at lower levels; an audit institution superior to subordinate audit institutions on significant audit matters within the jurisdiction of the audit, you can audit, but should prevent unnecessary duplication of audits.
Article 29th unit belonging to the auditing auditing objects, sound internal audit system should be established in accordance with the relevant provisions of the state; its internal audit work shall be subject to professional guidance and supervision of the auditing departments.
Article 30th social audit units in accordance with the audit office audit object audit, audit institutions in accordance with the provisions of the State Council has the right to the social audit verification audit reports issued by the institutions. Fourth chapter audit organ permission 31st article audit organ right to requirements was audit units according to audit organ of provides provides budget or financial payments plans, and budget implementation situation, and accounts, and financial accounting report, using computer store, and processing of financial payments, and financial payments electronic data and necessary of electronic computer document, in financial institutions open State account of situation, social audit institutions issued of audit report, and other and financial payments or financial payments about of information, was audit units shall not refused to, and delay
The false.
Head of the audited unit this unit provides financial and accounting information authenticity and integrity are responsible for.
Article 32nd auditing departments audit has the right to check the auditee's accounting vouchers, account books, financial and accounting reports and computer management system of financial revenue and expenditure, financial electronic data, and other information relevant to the financial income and expenses, financial income and expenditure and assets, auditees may not refuse. 33rd audit institutions for auditing, right to audit matters related to the units and individuals to study the problem and obtain relevant documents.
Relevant units and individuals shall support and assist the audit institutions work, audit institutions reflect the situation, providing related proof materials.
Audit institution approved by the head of the people's Governments above the county level audit institutions, the right to access audited accounts in financial institutions.
Audit authorities have evidence that auditees to store money in his own name, approved by the head of audit institutions mainly the people's Governments above the county level, right to access audited by individuals of deposits in financial institutions.
34th audit institutions for auditing, auditee may not transfer or concealed, tampered with, destroying accounting vouchers, account books, financial and accounting reports, as well as other information relevant to the fiscal or financial revenues and expenditures shall not be transferred, concealed the assets acquired in violation of State regulations.
Audit institution to audit unit acts contrary to the provisions of the preceding paragraph, the power to stop, if necessary, approved by the head of the people's Governments above the county level audit institution has the right to hold relevant information and assets acquired in violation of State regulations; the relevant deposits in financial institutions need to be frozen, an application shall be submitted to the people's Court.
Audited of audit institutions are carried out in violation of State regulations of financial revenue and expenditure, financial revenue and expenditure, the power to stop; stop invalid, approved by the head of the people's Governments above the county level audit institution, notify the financial departments and relevant authorities to suspend disbursement and acts that violate the regulations of the State financial revenue and expenditure, financial revenue and expenditure directly related to the amount already disbursed, suspended.
Audit bodies to take the measures specified in the preceding two paragraphs shall not affect the auditees legitimate business activities and production and operation activities.
35th audit institutions considered to be audit performed by the competent departments of the financial revenue and expenditure, financial revenue and expenditure provisions incompatible with the laws and administrative regulations, and recommends that the relevant authorities should be corrected, gerrymandering by the relevant authorities, auditing organs should be brought to the power to handle organs according to law.
36th audit institutions can contribute to the relevant government authorities or to the public audit results.
Authorities or to publish the findings of the audit, according to law on guarding State secrets and commercial secrets of the auditees to comply with the relevant provisions of the State Council.
37th audit institutions fulfilling the audit and supervision duty may ask the public security, supervision, finance, taxation, customs, price, industrial and commercial administration authorities to offer assistance.
Fifth chapter article 38th of the audit procedures auditors audit components according to the audit plan audit team and Auditor should be 3rd, served a notice of audit to the audit unit in case of special circumstances, approved by the people's Governments at the corresponding level, audit institutions may direct notice of audit perform the audit.
The auditees shall cooperate with the audit authorities, and provide necessary working conditions.
Audit institutions shall improve the efficiency of audit.
39th Auditors by reviewing accounting vouchers, account books, financial and accounting reports, documents and materials relating to the inspection and audit matters, check in cash, in kind, securities, government regulations and personal investigations, audits, and evidence.
When Auditors with the relevant units and individuals shall produce their auditor's working papers and a copy of the notice of the audit. 40th Audit Group on audit-related matters after the performance of audit shall audit group audit reports to the audit institutions. Audit the audit of the group before the report was submitted to the audit authorities shall seek the views of the auditee. The auditee shall, from the date of receipt of the audit report for the audit group in the 10th, its comments in writing to the audit team.
Audit team audited object's written comments should be submitted to the auditing authorities.
41st article audit organ according to audit provides of program on audit group of audit report for considered, and on was audit object on audit group of audit report proposed of views together research Hou, proposed audit organ of audit report; on violation national provides of financial payments, and financial payments behavior, law should give processing, and punishment of, in statutory terms range within made audit decided or to about competent organ proposed processing, and punishment of views. Audit institutions shall be audited by the auditing departments reporting and audit decisions serve the audited units and the competent organs and entities.
Decision shall take effect from the date of the audit.
42nd by the audit authority that the audit organs at lower levels making audit decisions in violation of the relevant provisions of, you can instruct the lower audit authority to alter or revoke, if necessary, can also be directly made for amendment or cancellation of the decision.
Sixth chapter legal liability article 43rd audit in violation of the provisions of this law, rejection or delay in providing information relevant to the audit-related matters, or the information provided is untrue, incomplete, or refuse or obstruct the inspection, Audit Office ordered corrective action, may be reprimanded and given a warning; it refuses to, shall be investigated for criminal responsibility. 44th article was audit units violation this method provides, transfer, and hidden, and tampered with, and destroys accounting voucher, and accounting books, and financial accounting report and other and financial payments, and financial payments about of information, or transfer, and hidden by holding some violation national provides made of assets, audit organ think on directly is responsible for of competent personnel and other directly responsibility personnel law should give disposition of, should proposed give disposition of recommends, was audit units or its superior organ, and monitored organ should law timely made decided,
Audit bodies and notify the result constitutes a crime, criminal responsibility shall be investigated according to law.
45th article on this level the sector (containing directly under the units) and subordinate government violation budget of behavior or other violation national provides of financial payments behavior, audit organ, and Government or about competent sector in statutory terms range within, in accordance with legal, and administrative regulations of provides, difference situation take following processing measures: (a) ordered deadline paid should surrendered of payments; (ii) ordered deadline returned was occupation of State-owned assets; (three) ordered deadline returned illegal proceeds;
(D) the order processed in accordance with the relevant provisions of the uniform accounting system of the State; (e) other measures.
Article 46th audited financial revenue and expenditure behavior in violation of State regulations, audit organs, the people's Government or the relevant authorities within the statutory terms of reference, in accordance with the provisions of laws and administrative regulations, different treatment measures for the provisions of the preceding article, and can be punished by law.
47th audit institutions in the audit decisions made within the statutory terms of reference, audit unit shall perform.
Audit organs shall be ordered to pay money should be turned over to the auditees, refused to implement the auditees, audit institutions shall inform the relevant competent authorities, competent authorities shall, in accordance with the relevant laws and administrative regulations be withheld or take other measures, audit bodies and notify the result.
48th audited of audit institutions the financial audit is dissatisfied with a decision may apply for administrative reconsideration or bring an administrative lawsuit in accordance with law.
Audited of audit institutions on budget audit disagrees with the decision, to submit for auditing organs of the people's Governments at the corresponding level award, the people's Government's decision is final.
49th audited financial revenue and expenditure, financial revenue and expenditure in violation of State regulations, audit institution considers that the direct responsible person in charge and other direct liable persons shall be given administrative sanctions, should offer suggestions on what punishment, the audited unit or its parent bodies and surveillance organ shall promptly make a decision, and notify the results of audit organs.
50th audited financial revenue and expenditure, financial revenue and expenditure violates the provisions of laws and administrative regulations, constitute a crime, criminal responsibility shall be investigated according to law.
51st retaliation against the Auditors, shall be subject to punishment constitutes a crime, criminal responsibility shall be investigated according to law.
52nd Auditors abuse, malpractice, negligence or divulge confidential the State secrets, business secrets, and shall be subject to punishment constitutes a crime, criminal responsibility shall be investigated according to law.
The seventh chapter by-laws provisions audit of the Chinese people's Liberation Army 53rd, formulated by the Central Military Commission in accordance with the law. 54th article this law shall enter into force on January 1, 1995. Issued by the State Council on November 30, 1988, the People's Republic of China audit regulation repealed simultaneously.

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