Chinese name
audit law
belong to
An inseparable part of the economic system.
gender
Basic legal basis of audit work
transit time
1994 August 3 1
concept
Audit law is the general name of legal norms to adjust the audit relationship. Audit relationship is a kind of economic supervision relationship, which occurs between the audit subject and the audited unit. Audit law is the basic legal basis of audit work. It defines the status, task and function of audit work in the form of law and stipulates the basic standards of audit work. Audit law is an integral part of economic system.
Basic principles of national audit
The basic principles of national audit are determined by the Constitution and the audit law, which runs through the whole audit work and has guiding significance for all audit activities. National audit institutions must follow the following five basic principles when performing audit duties:
Principle of auditing according to law
Auditing according to law is a basic principle of audit supervision, which requires audit institutions and auditors to exercise their power of audit supervision according to law and carry out various audit activities. There are three main types of laws on which audit institutions conduct audit activities: first, the audit law and its implementing regulations and other laws, regulations and rules related to audit supervision, which mainly stipulate the responsibilities, authorities and audit procedures of audit institutions; Second, laws, regulations and rules on finance, financial revenue and expenditure and economic management mainly stipulate the basis for auditing and evaluating finance and financial revenue and expenditure, the conditions for handling and punishing acts in violation of state regulations, and the types and extent of handling and punishment; The third is to solve audit disputes and determine the laws and regulations that audit institutions should bear corresponding responsibilities when exercising their functions and powers illegally, such as the Administrative Procedure Law, the State Compensation Law, and the Administrative Reconsideration Regulations. The principle of auditing according to law requires audit institutions to implement audit supervision in accordance with these laws. The contents of the principle of auditing according to law mainly include the following aspects:
1. The functions and powers of audit institutions can only be exercised by statutory audit institutions.
Both the Constitution and the Audit Law stipulate that the State Council and local people's governments at or above the county level shall set up audit institutions to independently exercise audit supervision power according to law. Therefore, the power of audit supervision can only be exercised by the above-mentioned statutory audit institutions. No other state organ, social organization, organization or individual has the right to exercise this power. Otherwise, it will not meet the statutory qualification requirements, that is, it will violate the law beyond its authority and bear corresponding legal responsibilities.
2 audit institutions must be in accordance with the responsibilities, authority and
Procedures for carrying out audit supervision activities.
(1) Audit institutions must carry out audit activities within the scope of statutory duties. The duties of audit supervision are clearly stipulated by law, and audit institutions must strictly perform their duties and exercise their powers within the scope of statutory duties. At the same time, the law clearly divides the audit jurisdiction between audit institutions at all levels, and audit institutions can only carry out audit activities within their own jurisdiction. Audit institutions shall not arbitrarily entrust others to perform their duties in violation of the law except exercising their powers within the scope of statutory duties.
(2) Audit institutions must carry out specific audit activities in accordance with the statutory authority. China's audit law clearly stipulates the functions and powers of audit institutions, and specifically requires the audited units to provide information, inspection and punishment. In the audit process, the specific actions of audit institutions must also have a clear legal basis and meet the statutory authority requirements.
(3) Audit activities of audit institutions must comply with legal audit procedures. Audit institutions must carry out audit activities in accordance with the steps, time and form required by law. If the audit is conducted 3 days in advance, it shall be delivered to the audited entity in audit notice; The audit team investigates and collects evidence according to legal methods; After the implementation of the audit, the audit team shall write an audit report and solicit the opinions of the audited entity; Audit institutions examine and approve audit reports, make audit opinions and audit decisions, reflect audit results, and deliver them to audited units.
(4) Audit institutions and auditors who violate their duties, powers and procedures prescribed by law shall bear corresponding legal responsibilities. Audit institutions and auditors who conduct audit activities in violation of the law shall bear corresponding legal responsibilities.