AUDIT

Laws and Regulations

Provisional Practice Directions for Auditing Central Budgetary Implementation2006-05-09 16:21:36
(Promulgated by Decree No. 181 of the State Council of the People's Republic of China on July 19, 1995 ) Article 1 These Practice Directions are formulated in accordance with the Audit Law of the

Standard of Audit Institutions on Preparation and Review of Audit Reports 2006-05-09 16:20:59
(Promulgated on December 11, 1996 ) Article 1 This Standard is formulated in accordance with the Basic Government Auditing Standards of the People's Republic of China for the

Standard of Audit Institutions on Evaluation of Audit Items 2006-05-09 16:20:21
(Promulgated on December 11, 1996 ) Article 1 This Standards is formulated in accordance with the Basic Government Auditing Standards of the People's Republic of China for th

Professional Codes of Ethics for Auditors of Audit Institutions2006-05-09 16:19:26
(Promulgated on December 16, 1996 ) Article 1. These Codes of Ethics is formulated in accordance with the Basic Government Auditing Standards of the People's Republic of China for the pu

Standard of Audit Institutions on Computer Assisted Audit 2006-05-09 16:18:46
(Promulgated on December 19, 1996 ) Article 1 This Standard is formulated in accordance with the Basic Government Auditing Standards of the People's Republic of China for the purpose of standardizing computer

Practice Directions of the CNAO for Financial Audit of the Central Bank2006-05-09 16:18:03
(Promulgated on December 5, 1996 ) Article 1 These Practice Directions are formulated in accordance with Article 8 of the Audit Law of the People's Republic of China (hereinafter referred to as th

Practice Directions of the CNAO for Financial Audit of State Monetary Institutions2006-05-09 16:17:25
(Promulgated on December 5, 1996 ) Article 1 These Practice Directions are formulated in accordance with the Audit Law of the People's Republic of China (hereinafter referred to as the Audit Law) for the pur

Practice Directions of Audit Institutions for Financial Audit of State Industry Enterprises2006-05-09 16:16:46
(Promulgated on December 17, 1996 ) Article 1 These Practice Directions are formulated in accordance with Article 22 of the Audit Law of the People's Republic of China (hereinafter refe

Practice Directions of Audit Institutions for Financial Audit of the State Commodity Circulation Sector2006-05-09 16:16:10
(Promulgated on December 16, 1996 ) Practice Directions of Audit Institutions for Financial Audit of the State Commodity Circulation Sector (Promulgated on December 16, 1996) &n

Practice Directions of Audit Institutions for Auditing Budgetary (Estimate) Implementation of State Construction Projects 2006-05-09 16:15:36
(Promulgated on December 17, 1996 ) Article 1 These Practice Directions are formulated in accordance with Article 23 of the Audit Law of the People's Republic of China (hereinafter referred to as

Practice Directions of Audit Institutions for Auditing Final Accounts at the Completion of State Construction Projects 2006-05-09 16:14:51
(Promulgated on December 13, 1996 ) Article 1 These Practice Directions are formulated in accordance with Article 23 of the Audit Law of the People's Republic of China for the purpose of standardizing auditi

Practice Directions of Audit Institutions for Auditing Special Agriculture Funds 2006-05-09 16:14:12
(Promulgated on December 17, 1996 ) Article 1 These Practice Directions are formulated according to the Audit Law of the People's Republic of China for the purpose of standardizing audit of specia

Practice Directions of Audit Institutions for Auditing Operating Funds2006-05-09 16:13:36
(Promulgated on December 13, 1996 ) Article 1 These Practice Directions are formulated in accordance with the Audit Law of the People's Republic of China and the Provisional Practice Di

Practice Directions of Audit Institutions for Auditing Administrative Funds2006-05-09 16:12:53
(Promulgated on December 13, 1996 ) Article 1 These Practice Directions are formulated in accordance with the Audit Law of the People's Republic of China and the Provisional Practice Di

Practice Directions of Audit Institutions for Auditing Social Securities Funds2006-05-09 16:10:07
(Promulgated on December 13, 1996 ) Article 1 These Practice Directions are formulated in accordance with Article 24 of the Audit Law of the People's Republic of China for the purpose of standardi

Practice Directions of Audit Institutions for Auditing Public Grants and Donations2006-05-09 16:09:29
(Promulgated on December 13, 1996 ) Article 1 These Practice Directions are formulated in accordance with Article 24 of the Audit Law of the People's Republic of China for the purpose of standardi

Practice Directions of Audit Institutions for Conducting Special Audit Investigations2006-05-09 16:08:46
(Promulgated on December 16, 1996 ) Article 1 These Practice Directions are formulated in accordance with Article 27 of the Audit Law of the People's Republic of China for the purpose of standardi

Interim Provisions of the CNAO on Handling Assigned Items by Audit Institutions2006-05-09 16:08:05
(Promulgated on August 29, 1996 ) Interim Provisions of the CNAO on Handling Assigned Items by Audit Institutions (Promulgated on August 29, 1996) Article 1 These Provisions are formulated in orde

Interim Provisions of Audit Institutions on Determination of Audit Jurisdiction 2006-05-09 16:07:25
(Promulgated on December 17, 1996 ) Article 1 These Provisions are formulated in accordance with the Audit Law of the People's Republic of China (hereinafter referred to as the Audit Law) for the

Provisions of Audit Institutions on Audit Sanctions and Penalties2006-05-09 16:06:29
(Promulgated on December 16, 1996 ) Article 1 These Provisions are formulated in accordance with the Audit Law of the People's Republic of China (hereinafter referred to as the Audit Law) and the

Provisions of Audit Institutions on Announcement and Publication of Audit Results 2006-05-09 16:05:34
(Promulgated on December 16, 1996 ) Article 1 These Provisions are formulated in accordance with Article 36 of the Audit Law of the People's Republic of China for the purpose of standardizing acts o

Provisions of Audit Institutions on Mandatory Administrative Measures of Audit2006-05-09 16:04:49
(Promulgated on December 16, 1996 ) Article 1 These Provisions are formulated in accordance with the Audit Law of the People's Republic of China ( hereinafter referred to as the Audit Law)and othe

Provisions of the CNAO on Management of Audit Offices Dispatched to Departments of the State Council 2006-05-09 16:02:49
(Promulgate on December 17, 1996 ) Article 1 These Provisions are formulated in accordance with the Audit Law of the People's Republic of China (hereinafter referred to as the Audit Law) and the P

Interim Provisions of the CNAO on Management of Technical Qualifications of the Auditing Profession2006-05-09 16:02:01
(Promulgated on December 16, 1996 ) Article 1 These Provisions are formulated in accordance with the Audit Law of the People's Republic of China and relevant stipulations laid down by the Ministry

Provisions of Audit Institutions on Management of Audit Planning2006-05-09 16:01:15
(Promulgated on December 17, 1996 ) Article 1 These Provisions are formulated in accordance with Article 37 of the Audit Law of the People's Republic of China for the purpose of reinforcing manage

Provisions of Audit Institutions on Audit Review 2006-05-09 16:00:30
(Promulgated on December 11, 1996 ) Article 1 These Provisions are formulated in accordance with the Audit Law of the People's Republic of China for the purpose of standardizing audit review, stre

Provisions of Audit Institutions on Audit Information Service2006-05-09 15:59:30
(Promulgated on December 17, 1996 ) Article 1 These Provisions are formulated in accordance with the Audit Law of the People's Republic of China and the Provisional Practice Directions for &n

Provisions of Audit Institutions on Documentation2006-05-09 15:58:50
(Promulgated on December 17, 1996 ) Article 1 These Provisions are formulated according to the Audit Law of the People's Republic of China (hereinafter referred to as the Audit Law) and the Practi

Provisions of Audit Institutions on Management of Audit Archives 2006-05-09 15:57:45
(Promulgated on December 16, 1996 ) Article 1 These Provisions are formulated in accordance with the Audit Law of the People's Republic of China and the Archives Law of the People's Republic of Ch

Provisions of Audit Institutions on Audit Statistic Service2006-05-09 15:56:42
(Promulgated on December 12, 1996 ) Article 1 These Provisions are formulated in accordance with the Audit Law of the People's Republic of China and the Statistics Law of the People's Republic of

Provisions of Audit Institutions on Administrative Review of Audit2006-05-09 15:55:48
(Promulgated on December 16, 1996 ) Article 1 These Provisions are formulated according to the Audit law of the People's Republic of China and other relevant laws and regulations for the purpose o

Provisions of Audit Institutions on Management of Appearance as Respondent Before the Court in Administrative Proceedings Related to Audit2006-05-09 15:51:15
(Promulgated on December 16, 1996 ) Article 1 These Provisions are formulated according to the Audit Law of the People's Republic of China and the Administrative Proceedings Law of the Pe

Provisions of Audit Institutions on Instructing and Supervising Internal Audit 2006-05-09 15:50:22
(Promulgated on December 17, 1996 ) Article 1 These Provisions are formulated in accordance with Article 29 of the Audit Law of the People's Republic of China for the purpose of strengthening and

Provisions of Audit Institutions on Instructing and Supervising Public Audit Organizations2006-05-09 15:40:41
(Promulgated on December 17, 1996 ) Article 1 These Provisions are formulated according to Article 30 of the Audit Law of the People's Republic of China and other relevant stipulations for the pur

Practice Directions of Audit Institutions for Auditing Projects with Foreign Loans and Assistance 2006-05-09 15:39:00
(Promulgated on December 16, 1996 ) Article 1 These Practice Directions are formulated in accordance with Article 25 of the Audit Law of the People's Republic of China for the purpose of s