As one of the functional departments of the Guangdong Provincial Government, the Audit Office shall be in charge of the audit work of Guangdong Province under the dual leadership of the Guangdong Provincial Government and the CNAO. Its major responsibilities include the following:

--to work out the general policy and plans for the audit work in Guangdong Province, determine audit priorities and perform audits under its jurisdiction;

--to direct audit work by local audit institutions at the levels of cities and counties under Guangdong Province;

--to instruct and supervise the internal audit work of Guangdong Province;

--to evaluate the quality of audit work by public audit firms and fulfill other assignments entrusted by the CNAO and Guangdong Provincial Government.

More specifically, the Guangdong Provincial Audit Office is responsible for auditing:

1.The budget implementation of the government at its corresponding level; the budget implementation, final accounts, and management and use of extra-budgetary funds of the people's governments at the city and county levels and departments of the Guangdong Provincial Government;

2. Assets, liabilities, profits and losses of the state-owned financial institutions under Guangdong Province;

3. Assets, liabilities, profits and losses of state-owned enterprises under Guangdong Province. (regular audits shall be conducted on those enterprises which are vital to the national economy and people's livelihood, receive large amounts of financial subsidies from the government or suffer substantial losses and enterprises with state assets controlling their shares or playing a leading role as well as other state-owned enterprises designated by the Guangdong Provincial Government.);

4. Budget implementation and final accounts of state construction projects;

5. Financial revenues and expenditures of social security funds, public donations and other relevant funds under the charge of departments of the Guangdong Provincial Government and social bodies entrusted by the Guangdong Provincial Government;

6. Financial revenues and expenditures of projects funded with aids or loans provided by international organizations or foreign governments;

7. Financial revenues and expenditures of the departments of Guangdong Provincial Government and their non-profit undertakings;

8. Other assignments entrusted by the Guangdong Provincial Government.

In addition, the Audit Office shall carry out special audit investigation on items relating to state revenues and expenditures and report audit findings to the Guangdong Provincial Government and the CNAO.