The Audit Commission Decision On Abolishing Some Audit Rules

Original Language Title: 审计署关于废止部分审计规章的决定

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The Audit Commission decision on abolishing some audit rules (February 25, 2008 the National Audit Office released come into force on the date of promulgation, 7th) in order to further clarify the audit regulations, guide the audit institutions and Auditors shall be audited, the Audit Commission at the end of 2007 full liquidation of the existing auditing regulations 49 total.

    After cleaning, the Audit Commission decision: First, the main content of new administrative regulations or audit regulations replaced 4 audit regulations, abolish it.

    (See annex 1 for list of) Second, the application period has expired or the object had disappeared, actually failed 7 audit regulations, declared invalid.

    (List in annex 2)

    This decision shall take effect from the date of its promulgation.

    Total 38 clearance and effective audit regulations (list see annex 3), the recent Audit Commission according to the Auditing Act and its implementing regulations, and audit practice, amendments to the audit standards and other regulations.

    Annexes: 1. list of abolishing auditing rules

    2. the list of failure audit regulations

3. after cleaning up the existing list of effective audit regulations annex 1: list of abolishing auditing rules
┌──┬────┬────────┬───────┬─────┬────────┐
Released │ │ │ ordinal name │ │ │ date of publication regulations repeal causes │
├──┼────┼────────┼───────┼─────┼────────┤
│││ Audit Commission on audit planning │ law │ 1989-3-30 │ had been in 2001, │
│ 1 │ │ │ chapters develop program by the Audit Commission provisions [1989] regulation promulgated by the 106th │ │ │ │    │        │                │              │          │程序条例》代替。

├──┼────┼────────┼───────┼─────┼────────┤
│    │        │                │              │          │已被《审计署、人│
│    │        │                │              │          │事部关于修订印发│
│    │        │                │              │          │〈审计专业技术  │
│    │        │                │              │          │初、中级资格考试│
│││ │ │ │ Human hair on auditing by the Audit Commission and the provisions implementing │
│ 2 │ │ technology │ qualification management the Audit Commission [1996] │ 1996-12-16 │ Act No. 363, notice (the one │
│    │        │暂行规定        │              │          │发[2003]4号)和 │
│    │        │                │              │          │《高级审计师资格│
│    │        │                │              │          │评价办法(试行)│
│    │        │                │              │          │》(人发[2002]58│      │    │        │                │              │          │号)代替。

├──┼────┼────────┼───────┼─────┼────────┤
│    │        │                │              │          │已被《审计机关审│
│    │        │                │              │          │计复核准则》(  │
│    │        │                │              │          │2000年审计署2号 │
│ │ │ │ Auditing by the Audit Commission review of the Audit Commission 3 │ 1998-10-15 │ order) and the audit institutions │
│ │││ Rule [1998] │ │ quality control of audit project No. 305, │
│    │        │                │              │          │办法(试行)》(│
│    │        │                │              │          │2004年审计署6号 │      │    │        │                │              │          │令)代替。

├──┼────┼────────┼───────┼─────┼────────┤
│    │        │                │              │          │已被《中央审计项│
│││ Audit Commission on the central instance │ │ │ OIA authorized local audit │
│ │ 4 │ │ terms of Audit Commission projects to empower the district trial [1999] │ 1999-9-7 │ close management of audit, 88th │
Management │││ │││ meter (OIA [2005]34 │      │    │        │                │              │          │号)代替。


└──┴────┴────────┴───────┴─────┴────────┘

Annex 2: list of failure audit regulations
┌──┬────┬────────┬───────┬─────┬────────┐
│ │ │ │ Ordinal publishing organs regulations name symbol ¦ date ¦ failure │
├──┼────┼────────┼───────┼─────┼────────┤
│ │ │ About the Audit Commission inspections adjusted fiscal fiscal │ │ │ │          ¦ 1 ¦ Finance payments in the economy against │ │ governance [1988]190 │ 1988-4-7 │ failure.

│    │        │纪问题处理规定  │              │          │                │
├──┼────┼────────┼───────┼─────┼────────┤
¦ 2 ¦ s ¦ audit organs adjusted by │ │ 1996-12-13 │ │          │││ Audit approach │ [1996] │ │ No. 349, failure.

├──┼────┼────────┼───────┼─────┼────────┤
¦ 3 ¦ s ¦ audit organs of Administration adjusted by │ │ 1996-12-13 │ │          │││ Audit approach │ [1996] │ │ No. 352, failure.

├──┼────┼────────┼───────┼─────┼────────┤
│││ Audit institutions of State-owned business │ │ │ object change │          ¦ ¦ 4 ¦ Audit Commission financial audit of circulation industry │ [1996] │ │ 1996-12-16 failure, No. 354.

│    │        │计实施办法      │              │          │                │
├──┼────┼────────┼───────┼─────┼────────┤
¦ 5 ¦ audit State-owned industrial enterprise financial │ │ │ 1996-12-17 │ object change │          │││ Audit approach │ [1996]364 │ │ failure.

├──┼────┼────────┼───────┼─────┼────────┤
│││ Audit institutions to agriculture the adjustment of object changes in agricultural development │ │ │ │          Implemented audit ¦ 6 ¦ s ¦ ¦ [1996] No. 366 │ │ 1996-12-17 failure.

│    │        │法              │              │          │                │
├──┼────┼────────┼───────┼─────┼────────┤
¦ 7 ¦ s ¦ audit computer-assisted │ law │ 1996-12-19 │ object change │          │││ Audit approach │ [1996] │ │ failure, No. 376.


└──┴────┴────────┴───────┴─────┴────────┘

Annex 3: after cleaning up list of audit regulation in force
┌──┬────┬───────────┬───────┬─────┬─────┐
│ │ │ Ordinal publishing organs regulations name │ │ release date date │ │
├──┼────┼───────────┼───────┼─────┼─────┤
│    │审计署国│                      │              │          │          │
│    │家计委财│                      │              │          │          │
│ │ │ Department of States out of construction project auditing regulations of temporary │ instance │││
│ │ │ 1 │ economic and Trade Commission built [1996] 105th │ 1996-4-5 │ 1996-4-5 │
│    │设部国家│                      │              │          │          │
│    │工商行政│                      │              │          │          │
│    │管理局  │                      │              │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
│ 2 │ │ │ with s on the audit authority of the Audit Commission Act │ 1996-8-29 │ 1997-1-1 │
│││ Interim provisions on action items │ [1996], No. 217 │││
├──┼────┼───────────┼───────┼─────┼─────┤
│ │ │ │ The Audit Commission audit of State-owned financial institutions 3 blonde │ 1996-12-5 │ 1997-1-1 │
│││ Approach to financial audit │ [1996], No. 331, │││
├──┼────┼───────────┼───────┼─────┼─────┤
│ 4 │ │ │ on Central Bank Finance audit the Audit Commission the Audit Commission blonde │ 1996-12-5 │ 1997-1-1 │
│││ Audit approach │ [1996], No. 332, │││
├──┼────┼───────────┼───────┼─────┼─────┤
¦ 5 ¦ s ¦ audit organs of the social security fund │ │ 1996-12-13 │ 1997-1-1 │
│││ Audit approach │ [1996], No. 350 │││
├──┼────┼───────────┼───────┼─────┼─────┤
¦ 6 ¦ s ¦ audit organs of social Endowment │ │ 1996-12-13 │ 1997-1-1 │
│││ Audit approach │ [1996], No. 351 │││
├──┼────┼───────────┼───────┼─────┼─────┤
¦ 7 ¦ s ¦ audit organs of foreign loans and assistance │ foreign │ 1996-12-16 │ 1997-1-1 │
│││ Audit approach │ [1996], No. 353 │││
├──┼────┼───────────┼───────┼─────┼─────┤
¦ 8 ¦ s ¦ audit authorities responding to audit administrative control │ law │ 1996-12-16 │ 1997-1-1 │
│    │        │理的规定              │[1996]第357号 │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
¦ 9 ¦ s ¦ audit bodies to audit administrative compulsory │ law │ 1996-12-16 │ 1997-1-1 │
│││ The provisions of │ [1996], No. 359 │││
├──┼────┼───────────┼───────┼─────┼─────┤
¦ 10 ¦ s ¦ audit institutions on instructing and supervising internal audit regulatory │ 1996-12-17 │ 1997-1-1 │
Provisions of │││ meter service │ [1996], No. 367 │││
├──┼────┼───────────┼───────┼─────┼─────┤
│ 11 │ │ │ Audit Office audited statistics work of the Audit Commission review comprehensive │ 1996-12-17 │ 1997-1-1 │
│    │        │规定                  │[1996]第369号 │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
¦ 12 ¦ s ¦ audit agency audit jurisdiction │ comprehensive │ 1996-12-17 │ 1997-1-1 │
Interim provisions │ │││ [1996], No. 370 │││
├──┼────┼───────────┼───────┼─────┼─────┤
│ 13 │ │ about sending the Audit Commission auditing by the Audit Commission Board │ │ 1998-10-21 │ 1998-10-21 │
│││ Expo │ audit of interim measures [1998], No. 314, │││
├──┼────┼───────────┼───────┼─────┼─────┤
│ │││ Audit institutions supervision and audit group audit │││
│ │ │ Weaving audit by the Audit Commission quality provisional 14 gauge │ 1999 1th │ 1999-4-1 │ 1999-4-1 │
│    │        │定                    │              │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
¦ 15 ¦ audit State-owned enterprise financial audit guidelines │ │ Law │ 1999-1-22 │ 1999-1-22 │
│    │        │(试行)              │ [1999]第10号 │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
¦ 16 ¦ s ¦ central fiscal budget execution audit process │ │ 1999-3-23 │ 1999-3-23 │
│    │        │序实施细则            │ [1999]第32号 │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
¦ 17 ¦ s ¦ People's Republic of China National Audit │ s │ 2000-1-28 │ 2000-1-28 │
│    │        │基本准则              │    第1号     │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
│ 18 │ │ │ audit of audit institutions deal with punishment of the Audit Commission audit │ 2000-1-28 │ 2000-1-28 │
│    │        │规定                  │    第1号     │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
│ 19 │ │ │ audit by audit bodies hearing provisions of Audit Commission audit │ 2000-1-28 │ 2000-1-28 │
│    │        │                      │    第1号     │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
│ 20 │ │ │ auditing departments audit reconsideration by the Audit Commission provisions audit │ 2000-1-28 │ 2000-1-28 │
│    │        │                      │    第1号     │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
│ 21 checked │ │ │ the Audit Commission auditing audit quality audit │ 2000-1-28 │ 2000-1-28 │
│    │        │查暂行规定            │    第1号     │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
│ 22 │ │ │ auditing by the Audit Commission audit program guidelines the Audit Commission │ 2000-8-7 │ 2000-8-7 │
│    │        │                      │    第2号     │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
│ │ │ │ The Audit Commission auditing departments audit evidence guidelines 23 audit │ 2000-8-7 │ 2000-8-7 │
│    │        │                      │    第2号     │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
│ 24 audit working papers │ │ │ the Audit Commission Audit audit │ 2000-8-7 │ 2000-8-7 │
│    │        │则(试行)            │    第2号     │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
│ 25 │ │ │ auditing departments audit report by the Audit Commission pipeline audit │ 2000-8-7 │ 2000-8-7 │
│    │        │则                    │    第2号     │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
│ 26 │ │ │ Audit audit review guidelines of the Audit Commission audit │ 2000-8-7 │ 2000-8-7 │
│    │        │                      │    第2号     │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
│ 27 audit special audit investigation allowed │ │ │ the Audit Commission audit │ 2001-8-1 │ 2001-8-1 │
│    │        │则                    │    第3号     │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
│ 28 │ │ │ auditing by the Audit Commission published audit findings the Audit Commission │ 2001-8-1 │ 2001-8-1 │
│    │        │则                    │    第3号     │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
│ 29 │ │ │ the Audit Commission auditing departments audit professional road s │ 2001-8-1 │ 2001-8-1 │
│    │        │德准则                │    第3号     │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
│ 30 │ │ │ the Audit Commission audit files audit organs work audit │ 2001-8-1 │ 2001-8-1 │
│    │        │则                    │    第3号     │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
│ 31 │ │ │ audit institutions nation-building project of the Audit Commission audit │ 2001-8-1 │ 2001-8-1 │
│    │        │计准则                │    第3号     │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
│ 32 │ │ │ the Audit Commission audit on internal audit work of the Audit Commission │ 2003-3-4 │ 2003-5-1 │ │    │        │的规定                │    第4号     │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
│ 33 │ │ audit materiality and audit the Audit Commission │ s │ 2003-12-15 │ 2004-2-1 │
│    │        │计风险评价准则        │    第5号     │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
│ 34 │ │ │ analytical review of audit institutions guidelines the Audit Commission audit │ 2003-12-15 │ 2004-2-1 │
│    │        │                      │    第5号     │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
│ 35 │ │ │ auditing internal control evaluation of the Audit Commission audit │ 2003-12-15 │ 2004-2-1 │
│    │        │则                    │    第5号     │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
│ 36 │ │ the Audit Commission audit sampling standards for audit organs │ s │ 2003-12-15 │ 2004-2-1 │
│    │        │                      │    第5号     │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
│ 37 │ │ │ the Audit Commission auditing bodies to audit matters evaluation audit │ 2003-12-15 │ 2004-2-1 │
│    │        │则                    │    第5号     │          │          │
├──┼────┼───────────┼───────┼─────┼─────┤
¦ 38 ¦ audit quality control of audit projects by audit bodies │ │ s │ 2004-2-10 │ 2004-4-1 │
│    │        │制办法(试行)        │    第6号     │          │          │ └──┴────┴───────────┴───────┴─────┴─────┘

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