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Article 1. These Detailed Rules are formulated in accordance with Article 39 of the Regulations for Audit of the People's Republic of China (hereinafter simplified as the Audit Regulations). Article 2. When carrying out Paragraph 1, Article 3 of the Audit Regulations, auditing agencies at various levels shall abide by the following stipulations: (1) If not in contradiction with State laws, regulations and policies, relevant stipulations formulated by various departments of the State Council and local governments within the limits of their functions and duties shall be treated as the basis for auditing; (2) If the stipulations of inferior governments and departments are in contradiction with the relevant stipulations of superior governments and departments, those of the superior governments and departments shall be treated as the basis for auditing, unless the State has stipulated otherwise; (3) If relevant stipulations of various departments are in contradiction with each other, the stipulations of the responsible department authorized by laws and administrative regulations shall be treated as the basis for auditing; and (4) As for major issues discovered in auditing, instruction shall be requested from the people's government at the same level or the immediate superior auditing agencies if their bases for auditing have not been specifically stipulated. Article 3. When carrying out the stipulations of Article 4 of the Audit Regulations, inferior auditing agencies shall timely report the following information about audit work to the immediate superior auditing agencies: (1) Local audit laws, regulations and rules as well as major decisions and instructions on audit work by the people's governments at the same level; (2) Plan, summary, exemplary experiences, important auditing investigation report and statistical report with respect to audit work; (3) Audit conclusions and decisions over major audit issues such as serious violation of financial laws and regulations and serious losses, damages, and wasters, as well as audit reports of audit issues assigned by superior agencies; and (4) Other important circumstances of audit work. Article 4. When processing audit businesses, auditing agencies shall carry out the relevant regulations, decisions and instructions of the superior auditing agencies if those of the people's governments at the same level and those of the superior auditing agencies are not in conformity with each other. Article 5. The stipulations of Article 8 of the Audit Regulations shall be applicable to the auditing agencies established by prefectural administrations. Article 6. The "auditing agencies" competent to establish subordinate agencies stipulated in Article 9 of the Audit regulations refer to the General Auditing Administration and the auditing agencies of provinces, autonomous regions, municipalities directly under the State Council and cities with separate plans. The establishment of subordinate agencies in major areas and departments by provinces, autonomous regions, municipalities directly under the State Council and cities with separate plans shall be decided by the people's governments at the same level and reported to superior auditing agencies for record. Article 7. Auditing agencies shall support auditing officers to exercise their functions and duties under law. When an auditing officer files a complaint to superior auditing agencies because he has suffered attack and retaliation in exercising his functions and duties, the superior auditing agencies shall investigate and check the truth in time and then either handle in accordance with the relevant stipulations of Chapter 8 of the Audit Regulations or submit to supervisory and other responsible authorities for handling. Article 8. The "State capital funds" stipulated in Articles 12 and 13 refer to those capital funds and properties either directly managed by the State or managed and used by the departments, enterprises, institutions and other units with the authorization and ownership of the State, as well as all the income deriving there from. Article 9. The "public finance administration, financial receipts and expenditures" stipulated in Article 12 and other articles and paragraphs include foreign exchange receipts and expenditures. Article 10. The "State financial institutions" stipulated in Paragraph 2 of Article 12 refer to the following institutions established by the State: (1) The People's Bank of China and its branches; (2) State specialized banks and their branches; (3) The People's Insurance Company of China and its branches; (4) The Trust and Investment Company; and (5) Other financial institutions possessing State capital funds established with the approval of the People's Bank of China. Article 11. The "Other units to which the State allocates funds or subsidies" stipulated in Paragraph 4, Article 12 of the Audit Regulations include the relevant institutions, bodies and army units, etc. Article 12. The "Other enterprises" stipulated in Paragraph 5, Article 12 of the Audit Regulations refer to other non-State ownership enterprises possessing State capital funds. The concrete measures for audit supervision of joint ventures using Chinese and foreign investment and Chinese-foreign contractual joint ventures which possess State capital funds shall be separately formulated. Article 13. Other units stipulated in Paragraph 6, Article 12 of the Audit Regulations include those units which shall practise audit supervision according to the stipulations of local laws, regulations and rules. Article 14. "The projects borrowing overseas capital funds or receiving international assistance" stipulated in Paragraph 7, Article 13 of the Audit Regulations include: (1) Various loans provided by foreign governments, international financial institutions, overseas banks and other financial institutions; (2) Bonds issued abroad; (3) Various aids and supports provided by international organizations, foreign governments and civil bodies; and (4) Co-operative projects using foreign capital funds. Article 15. The units listed in Article 12 of the Audit Regulations shall, in accordance with the stipulations of auditing agencies, submit in time to the auditing agencies responsible for their audit supervision their budget, plans, audit, statistical reports, rules and regulations, documents and other information relevant to audit issues listed in Article 13 of the Audit Regulations. Article 16. When carrying out Paragraph 3, Article 14 of the Audit Regulations, the auditing agencies shall examine and approve audit reports submitted by management auditing offices and social auditing organizations in charge of the trusted audit issues and work out audit conclusions and decisions. Article 17. The "organs, bodies, enterprises and institutions as well as persons concerned" stipulated in Paragraph 3, Article 15 of the Audit Regulations include relevant units and persons outside of the audited units; "relevant issues" include public finance administration, taxation and payment of tax and profit in relation to financial receipts and expenditures, debts and credits, baking businesses, supply and marketing and other economic business activities. Article 18. When auditing agencies are carrying out the stipulations of Paragraph 4, Article 15 of the Audit Regulations and if acts of seriously damaging national interests and if acts of seriously damaging national interests and violating laws and regulations are present, they shall first instruct the audited units to stop as such; if the audited units do not obey, submit the responsible departments for the purpose of facilitating them to make provisional measures to stop as such; and, if such is still not effective or the cases are imminent, call to the financial departments and banks to withhold their allocations and cash holdings. The allocations and cash holdings withheld shall be directly related to the present acts of seriously damaging national interests and violating laws and regulations of the audited units. Article 19. The "provisional measures to stop as such" made by the responsible departments stipulated in Paragraph 4, Article 15 of the Audit Regulations include withholding allocations and cash holdings. Article 20. The phrase "impede and endanger audit" stipulated in Paragraph 5, Article 15 of the Audit Regulations refers to the following acts conducted by audited units in the process of auditing: (1) Refusing to provide or providing phony vouchers, account forms, documents, data, and certificate materials; (2) Destroying accounting books and concealing capital funds; (3) Finding excuses to set up obstacles to prevent auditing officers from normal performance of their functions and duties; (4) Going on conducting acts of seriously damaging national interests and violating financial laws and regulations in the process of auditing. Article 21. So far as the audited units impeding and endangering audit are concerned, auditing agencies may, under the stipulations of Chapter 8 of the Audit Regulations, impose punishments on the units and persons concerned, in addition to such provisional measures as sealing up accounting books and capital funds. Article 22. The provisional measures such as withholding allocations and cash holdings and sealing up accounting books and capital funds taken by auditing agencies shall be removed in time after the audited units have stopped or corrected their acts of seriously damaging national interests and violating financial laws and regulations. Article 23. The stipulations of fines in Article 16 of the Audit Regulations shall be applicable to persons directly responsible and unit leaders as well. Article 24. The "illegal earnings" which shall be returned or confiscated under Item 3, Paragraph 1, Article 16 of the Audit Regulations include: (1) Public properties that individuals have illegally seized by exploiting their offices; (2) Properties which do not belong to but illegally seized by units; (3) Income seized in violation of price control regulations; (4) Illegal income derived from transference of State capital funds to collectives or individuals in violation of national regulations; (5) Money and articles that units and individuals have illegally accepted by exploiting their offices; and (6) Other illegal earnings which shall be returned or confiscated. Article 25. "The State capital funds illegally seized" which shall be taken over in Item 4, Paragraph 1, Article 16 of the Audit Regulations shall include: (1) Taxes not paid in violation of regulations as well as profits or other earnings which shall be paid but have been concealed or intercepted; (2) Taxation illegally deducted or exempted; (3) Financial allocations, subsidies or materials defrauded by making fraudulent applications and claims; and (4) Other State capital funds which shall be taken over. Article 26. After auditing agencies have decided audit issues, auditing groups shall be formed and audited units shall be served the Notice of Audit before audit work begins. The auditing agencies shall indicate in the Notice of Audit the content and requirements of what they deem shall be audited by the audited units themselves. Article 27. Auditing officers shall comply with the following stipulations in carrying out Article 20 of the Audit regulations: (1) To make detailed and precise record of questions emerged in auditing and to indicated the source of information; (2) To collect original information, relevant documents and materials in kind by means of duplication, reproduction and photograph; (3) To take down notes relating to audit issues when attending relevant meetings and to request the audited units to provide the relevant records and materials if necessary; and (4) When investigating into a major audit issue, the auditing officers shall not be less than two. The materials collected by auditing officers shall be verified and affixed with seals of the parties concerned. Article 28. Audit reports worked out by auditing officers shall principally include the following elements: (1) The content, scope, methods and dates of the audit work as well as a summary of other relevant information; (2) The facts relevant to the audit issues; (3) The stipulations of laws, regulations and policies on which the audit work is based; and (4) Preliminary conclusion, handling opinions and proposals. Article 29. Audited units shall be requested for comments on audit reports. If the audited units believe that the facts in the audit report are not clear or precise and put forward different opinions, further verification shall be carried out; and, if the audited units object the conclusion and proposal in the report, careful study and investigation shall be conducted in accordance with relevant laws and in combination with concrete circumstances. Audited units shall be presumed to be of no objections to audit reports if no written opinions are submitted during the period of time prescribed. Article 30. When auditing agencies are implementing the stipulations in Paragraph 2, Article 22 of the Audit Regulations and if audit issues contain any one of the elements stipulated below, they shall request opinions from the relevant departments: (1) The basis line for audit is not clear; (2) Local and governmental leaders must be held responsible administratively; (3) The relevant departments are demanded to take major measures for improvement; or (4) There are other major issues which the auditing agencies deem it necessary to request opinions from relevant departments. After auditing agencies have requested opinions, they shall independently work out audit conclusion and decision. Article 31. The audit report of auditing groups shall be submitted to the dispatching auditing agencies for examination and approval. The auditing agencies shall work out audit conclusion and decision, notify the audited units and supervise their implementation. The relevant departments shall also be notified to assist in implementing them. The leaders of the auditing agencies are responsible for audit conclusions and decisions. Article 32. When dealing with reexamination issues, superior auditing agencies shall distinguish the following circumstances and handle them separately: (1) If the original audit conclusion and decision are both clear in fact-finding and appropriate in categorization or handling, the original audit conclusion and decision shall be maintained; (2) If the original audit conclusion and decision are clear in fact-finding but not appropriate in categorization or handling, the inappropriate categorization or handling in the original audit conclusion and decision shall be corrected; (3) If the original audit conclusion and decision are neither clear in facts nor sufficient in certificate materials, reexamination and verification shall be carried out. Article 33. If the audited units do not accept the audit conclusion and decision made by subordinate agencies of auditing agencies, they may apply to the auditing agencies establishing the subordinate agencies for reexamination. Article 34. When looking into the implementation of the audit conclusion and decision, auditing agencies shall give separate consideration to the following circumstances: (1) If not in compliance with the prescribed duration and requirements for the implementation of audit conclusion and decision, the audited units may be punished in accordance with the relevant stipulations of Chapter 8 of the Audit regulations; (2) If auditing agencies find the original audit conclusion and decision inappropriate, they may re-examine the issues and work out new audit conclusion and decision; (3) When superior auditing agencies find that the original audit conclusion and decision made by inferior auditing agencies are not appropriate, they are empowered to alter or withdraw them. Article 35. The measures for practising management auditing and social auditing shall be separately formulated. Article 36. Auditing agencies, in accordance with the stipulations of Article 34 of the Audit Regulations, may impose upon units fines less than RMB 3,000 yuan; if the case is serious, they may impose fines more than RMB 3,000 yuan but less than RMB 10,000 yuan. Article 37. Auditing agencies, in accordance with the stipulations of Articles 34 of the Audit Regulations and as the case may be, may impose upon relevant persons fines about their three months basic salary. Article 38. The warning towards units and imposition of fines upon units and the persons concerned by auditing agencies under the stipulations of Article 34 of the Audit Regulations shall be made clear in the Audit Conclusion and Decision and, if such is impossible, in the Notice of Auditing Punishment Decision. Article 39. These Detailed Rules shall be interpreted by the General Auditing Administration. Article 40. These Detailed Rules shall come into force from the date of promulgation. |
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