According to Audit Law of the People’s Republic of China and other related rule and regulations, the State Council establishes National Audit Office. Under the direct leadership of the Premier of the State Council, National Audit Office takes charge of public audit nationwide. The Auditor-General is the executive head of National Audit Office.

 

Audit institutions of the people’s governments in provinces, autonomous regions, municipalities, cities with affiliated districts, autonomous prefectures, counties, autonomous counties, cities without affiliated districts, and districts affiliated to cities are responsible for the audit work in their own administrative regions under the dual leadership of the governor of province, chairman of autonomous regions, mayor of city, head of prefecture, head of county, head of district and the audit institution at the next higher levels.

 

Local audit institutions at various levels shall be accountable and report on their work to the people’s governments at the corresponding levels and to audit institutions at the next higher levels. The audit institutions at the next higher level shall take decisive roles in terms of audit practices. Opinions of the audit institutions at the next higher levels shall be solicited before the appointment or removal of the heads of local audit institutions is made.

 

Audit institutions, when deemed necessary and upon the approval of the people’s government at the corresponding levels, may establish their resident or dispatched audit offices within their administrative scope. The resident or dispatched audit office shall conduct its works in line with the authorization from its audit institution.