Legal basis: Audit Law of People's Republic of China (PRC).
Article 3 Audit institutions shall conduct audit supervision in accordance with their functions and procedures as prescribed by law.
Audit institutions shall conduct audit evaluation in accordance with laws, regulations and other relevant provisions of the state on fiscal revenue and expenditure, and make audit decisions within the scope of statutory functions and powers.
Article 4 the State Council and the local people's governments at or above the county level shall submit to the Standing Committee of the people's congress at the corresponding level an annual report on the audit work of the audit institutions on budget implementation and other financial revenues and expenditures. The audit report shall focus on the implementation of the budget. When necessary, the Standing Committee of the People's Congress may make a resolution on the audit work report.
The State Council and the local people's governments at or above the county level shall report to the Standing Committee of the people's congress at the corresponding level the rectification and treatment results of the problems pointed out in the audit report.
Article 5 Audit institutions shall independently exercise their power of audit supervision according to law, and shall not be interfered by other administrative organs, social organizations or individuals.
Article 6 Audit institutions and auditors shall be objective and fair, seek truth from facts, be honest and keep secrets.