The auditor is the head of the Commissioner's office, and is held by bureau-level cadres. The auditor is appointed by the National Audit Office. 1985124 October, the national audit office submitted a report to the State Council. 1986 first set up audit commissioners in Shanghai, Shenyang, Wuhan, Guangzhou and a few large central enterprises on a trial basis. According to the authorization of the national audit office, they conducted audit supervision and were directly responsible to the national audit office.
The auditor shall be a bureau-level cadre appointed by the Audit Commission. Under the leadership of the Commissioner, an office was set up to handle the specific audit work. the State Council agreed and approved this report, and the administrative establishment was determined to be 300.
According to the authorization of the National Audit Office and the laws and regulations and the provisions of the National Audit Office, the extended information special office performs the following duties: auditing the budget implementation, final accounts and other financial revenues and expenditures of the provincial people's governments, and transferring funds from the central government;
Audit the budget implementation and other financial revenues and expenditures of local branches or agencies of central units such as the General Administration of Customs and State Taxation Administration of The People's Republic of China; Audit the financial revenues and expenditures of the local branches of the People's Bank of China and the State Administration of Foreign Exchange;
Audit the financial revenues and expenditures of local institutions and social organizations affiliated to the central government; Audit the budget implementation and final accounts of central investment and construction projects mainly invested by the central government; Audit the assets, liabilities, profits and losses of central state-owned enterprises and enterprises in which central state-owned capital occupies a controlling or leading position; Audit the assets, liabilities, profits and losses of local branches of central financial institutions and financial institutions with central state-owned capital as the controlling or leading position;
Audit the financial revenues and expenditures of social security funds, social donation funds and other relevant funds and funds managed by the provincial people's government and other units entrusted by the State Council and its departments; Audit the financial revenues and expenditures of aid and loan projects of international organizations and foreign governments; To conduct special audit investigations on the implementation of national financial laws, regulations, rules, policies and macro-control measures, financial budget management or the management and use of state-owned assets and other specific matters related to national financial revenue and expenditure; To undertake other tasks assigned by the Audit Office.
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