The Audit Research Institute is mainly orientated towards studies for verification and application of audit theories as well as theoretical innovation and development. With the macro-economic requirements in view, the Institute conducts research on the improvement of audit work and the new means for serving the national economic development. The Institute shall conduct audit research by combing theory with practice and centering on the audit priorities set by CNAO, especially the research on audits of public finance, monetary institutions and enterprises. Main responsibilities of divisions under the Institute are as follows:

1. Carrying out research on the basic theory, techniques and methodologies of public finance audit; studying the specific characteristics of audits of the tax and tariff collection and management respectively by tax authorities and customs, of the central budget implementation and final accounts of local authorities and investment audit and taking part in the audit work, such as public Finance audit by CNAO.

2. Conducting research on the basic theory of monetary audit, mainly covering techniques and methodologies of audits of assets, liabilities, profits and losses of the central bank, commercial banks, policy banks and other monetary institutions such as securities, trust and insurance corporations; carrying out studies on foreign funds application audit and audits of special funds for agriculture development and taking part in the audit work such as monetary audit by CNAO.

3. Conducting Research on the basic theory and methodologies for audits of financial revenues and expenditures of enterprises, focusing on issues relating to audits of state-owned large and medium-sized enterprises and stock holding enterprises and taking part in the audit work such as enterprise audit by CNAO.

4. Collecting and translate relevant information and materials on audit theories and methodologies applied by foreign audit institutions; making comparative and analytical studies of public finance, monetary and enterprise audits by domestic and foreign audit institutions so as to provide reference material for auditors.; taking part in the audit work by CNAO.

5. Taking charge of the Institute's administrative affairs and other routine services, including coordination among various divisions, personnel, document, financial and fixed assets management, protection of secrets, transportation and exchanges, etc.

6. Assisting the management of China Audit Institute in organizing audit research and exchanges and contacting the Institute's local branches; taking charge of publishing two magazines, i.e. Audit Research and Audit Research Information and carrying out international cooperation in the area of audit research.