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 China for the purpose of standardizing audit statistic service and ensuring the accuracy, timeliness and completeness of audit statistics.

Article 2    Basic tasks of audit statistic service are to make statistic investigation of audit development and achievements, conduct statistic analysis, provide statistics and practice statistic supervision for the purpose of strengthening audit management and promoting macroscopic readjustment.

Article 3    Audit institutions at various levels, internal audit organizations of various departments of the State Council and the local people's governments, state banking institutions, undertakings and enterprises as well as public audit organizations shall provide factual audit statistics and other relevant materials according to relevant state laws and regulations.

Article 4    Audit statistic service shall practice the system of uniform leadership with responsibilities attached to various levels and management carried out by designated organizations.

The CNAO shall be responsible for nation-wide audit statistic service; audit offices dispatched by the CNAO shall be responsible for audit statistic service of their own units; audit institutions at various levels shall be responsible for audit statistic service of their own localities.

Article 5    Audit institutions at various levels and various audit organizations shall designate specific departments to take charge and carry out management of audit statistic service and recruit audit statisticians.

The CNAO shall establish its own organization in charge of audit statistic service.  Audit institutions at the level of provinces, autonomous regions and municipalities directly under the central government shall recruit full-time audit statisticians while audit institutions at the levels of municipalities containing districts, autonomous states, counties, autonomous counties, municipalities without districts and districts under the control of municipalities shall recruit part-time audit statisticians.

Internal audit organizations and public audit organizations shall recruit full-time or part-time audit statisticians.

Article 6    Audit statisticians shall possess relevant expertise and professional capability in the areas of audit, statistics and computer techniques in conformity with requirements of their work.

Turnover of audit statisticians shall be kept at the minimum level.

Audit institutions shall carry out planned training of audit statisticians.

Article 7    Audit institutions at various levels and various audit organizations shall lead and supervise organizations in charge of audit statistic service and audit statisticians in their implementation of statistic regulations and systems, fulfillment of relevant responsibilities, timely and accurate provision of audit statistics and accomplishment of various tasks of audit statistic service and shall ensure the provision of requisite working conditions for the latter.

Where audit institutions at various levels and various audit organizations find errors in the computation or sources of statistic data, they shall instruct the concerned organizations in charge of audit statistic service  and audit statisticians or other relevant individuals to verify the concerned data and make relevant corrections.

Article 8   Audit statisticians shall be entitled to request audit statistics from relevant units and auditors, examine the accuracy of audit statistics and require corrections to inaccurate audit statistics.  The above-mentioned units and auditors shall not reject or obstruct such requests.

Audit statisticians shall not falsify, conceal, forge, alter without due authorization or reject the submission of audit statistics.  Without due authorization, audit statisticians shall not prepare and issue forms for statistic investigation at their own accord.  Without proper verification and approval, audit statisticians shall not publish audit statistics at their own accord.

Article 9    The CNAO shall be responsible for preparing national plans of audit statistic investigation, formulating a uniform audit statistic system, laying down uniform statistic indicators, standards, methods and basic formats for audit statistics statements, all of which shall be submitted to the State Statistics Administration for filing.

Audit institutions at various levels and various audit organizations shall organization the performance of audit statistic service in accordance with relevant stipulations laid down by the CNAO.

Article 10   Audit institutions above the provincial level may temporarily organize regional or special audit statistic investigations, prior to which agreement with departments in charge of managing audit statistics at their corresponding levels shall be obtained.  Relevant statistics about such investigations shall be filed with competent statistic authorities at the corresponding levels and shall not repeat or conflict with the basic audit statistic statements issued by the CNAO.

Where forms for audit statistic investigation are prepared and issued without due authorization and in violation of relevant stipulations, related units are entitled to refuse filling in such forms.

Article 11    Audit institutions at various levels and various audit organizations shall establish and perfect various basic working systems of audit statistics and shall strictly implement the procedures of audit statistic service.

Organizations in charge of audit statistic service  and audit statisticians shall register audit statistic current accounts together with professional audit departments and auditors in accordance with the data contained in audit opinions and audit decisions.   At the meantime, audit statistic statements shall be prepared according to audit statistic current accounts so as to ensure that data is well-sourced and to complete audit statistic archives.

Article 12    The system of submitting reports of audit statistic analysis at quarterly intervals shall be practiced for the purpose of communicating the implementation of audit plans and audit achievements, disclosing universal and tendentious issues in audit management and economic operation and facilitating the function of audit statistics in information supervision and consultancy.        

Article 13   Audit statistics shall practice the confidential system according to state stipulations.  Regular submission and announcement of audit statistics shall be reviewed, verified and signed by leaders of the concerned unit or stamped with the seal of the unit.

Article 14    Audit institutions shall practice the systems of annual benchmarking of the quality of audit statistic service, half-yearly summary review of statements and sampling at irregular intervals.

Article 15     Audit institutions shall, on the basis of the results of benchmarking and review, reward organizations in charge of audit statistic service  and audit statisticians that have made one of the following achievements:
(1) Great contribution to the improvement and perfection of the audit statistic systems;
(2) Distinctive achievements in accurate, timely and complete provision of audit statistics;
(3) Remarkable achievements in conducting audit statistic analysis and important contribution for promoting audit management and macroscopic readjustment;
(4) Other special contributions requiring reward and commendation.

Article 16    Sanctions shall be imposed accordingly where organizations in charge of audit statistic service  and relevant responsible individuals seriously violate statistic regulations and systems resulting in unfavorable consequences.

Article 17    The authority to interpret these Provisions rests with the CNAO.

Article 18    These Provisions shall come into effect as of January 1, 1997.