审计监督中英文对照外文翻译文献.docx

审计监督中英文对照外文翻译文献.docx

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审计监督中英文对照外文翻译文献

中英文对照外文翻译文献

（文档含英文原文和中文翻译）

原文:

TheLegalFrameworkofAuditSupervision

ChineseLegalSystem&CurrentLegalReform.（Jan1999）.

Thelegalsystemof auditsupervision isanimportantpartofChineseeconomiclaw.TheAuditingLawwaspromulgatedon31August1994inordertoimproveState auditsupervision,tomaintainthefinancialandeconomicorderoftheState,topromotethebuildingofacorruption-freegovernment,andtosafeguardthestable,healthyandcontinuousdevelopmentofthenationaleconomy.TheAuditingLawiscomposedofgeneralprinciples,auditingof_ficesandauditors,dutiesofanauditingoffice,powersandfunctionsofanauditingoffice,auditingprocedure,legalliabilityandsupplementaryprinciples.ThisLawexplicitlystipulatesthatthefiscalrevenueandexpenditureofvariousdepartmentsoftheStateCouncil,localpeople'sgovernmentsatalllevelsandtheirbusinessdepartments,thefinancialincomeandexpenditureofState-ownedfinanceorgans,enterprisesandinstitutionalunits,aswellasfiscalrevenueandexpenditureandfinancialincomeandexpenditurewhichshouldbesubjecttoauditingasstipulatedbythisLaw,shallbesubjectto auditsupervision inaccordancewiththeprovisionsofthisLaw.

Otherthanthenationalauditingsystem,therearealsointernalauditingsystemandsocialauditingsysteminChina.TheformerinternalauditingsystemwasestablishedbyvariousdepartmentsoftheStateCouncil,localpeople'sgovermnentsatalllevels,state-ownedfinancialinstitutions,enterprisesandinstitutions;thelatteristheauditingsystembywhichthesocialindependentauditinginstitutionscarryout auditsupervision.

Inordertoensuretheauthorityandeffectivenessoftheauditingworks,accordingtothisLaw,people'sgovernmentsatalllevelsarerequiredtosubmitannual audit workreportsonbudgetimplementationandotherfiscalrevenueandexpendituretothepeople'scongressattheirrespectivelevels.

1.Auditingofficesandauditors

TheStateCouncilandlocalpeople'sgovernmentsabovecountylevelshallestablishauditingadministrations.TheStateCouncilshallestablishanAuditingAdministration,undertheleadershipofthePremieroftheStateCouncil,beinchargeofallofthe audit workthroughoutthecountry.Theauditor-GeneralshallbetheadministrativeleaderofthenationalauditingAdministration.Auditingofficesofthepeople'sgovernmentsofprovinces,autonomousregions,municipalitiesdirectlyunderthecentralgovernment,municipalitiesdividedintodistricts,autonomousprefectures,counties,autonomouscounties,citiesnotdividedintodistrictsshallbeinchargeofthe audit workwithintheirrespectiveadministrativeareasundertherespectiveleadershipofgovernorsofprovinces,chairmenofautonomousregions,prefectureheads,counties'headordistrictheadsrespectively,aswellasundertheleadershipof audit institutionsatthenexthigherlevels.

Thevariouslevelsofthelocalauditingofficesshallberesponsibletoandreporttheirworktothepeople'sgovernmentatthesamelevelandtotheauditingofficeatthenexthigherlevel.

Audit operationsshallbeundertakenprimarilyundertheleadershipoftheauditingofficesatthenexthigherlevel.

Anauditingofficemay,inlinewithworkrequirements,senditsspecialauditorstoplacesordepartmentswithinitsjurisdiction.Aspecialauditorshall,accordingtotheauthorisationofhis/herauditingoffice,undertakeauditingworkinaccordancewiththelaw.

Anauditingofficeshallexerciseindependent auditsupervision rightsinaccordancewiththelawandnootheradministrativeorgan,socialgrouporindividualshallbepermittedtointerfere.Auditorsexercisetheirpowersofofficeinaccordancewiththelawandshallreceivetheprotectionofthelaw.Inhandling audit matters,auditingofficesandauditorsshallbeobjectiveandimpersonal,practicalandrealistic,andhonestwhenperformingtheirofficialduties,andtheyshallmaintainconfidentiality.

2.Dutiesofauditingofficescopeofauditing

Theauditingofficesatvariouslevelsshallconduct auditsupervision overthefollowingitems:

----Thevariousdepartmentsattheequivalentlevel（includingunitsdirectlyundersuchdepartments）andlowerlevelgovernmentauthoritiesonfinancialbudgetimplementationandfinalfinancialaccounts,aswellastheadministrationanduseofnon-budgetaryfunds;

----Assets,liabilities,lossesandprofitsofState-ownedfinancialinstitutions;

----Financialincomeandexpenditureofgovernmentinstitutions;

----Assets,liabilities,lossesandprofitsofState-ownedenterprises;

----State-ownedenterpriseswhichplayanimportantroleinthenationaleconomyandthepeople'slivelihood,State-ownedenterpriseswhichreceiveexcessivefinancialallowancesorwhichincurarelativelylargeamountoflosses,andState-ownedenterprisesdesignatedbytheStateCouncilandthelocalpeople'sgovernmentattheequivalentlevel;

----EnterprisesinwhichStateassetscompriseaproprietaryorprimeposition;

----BudgetimplementationandfinalaccountsofStateconstructionprojects;

----Financialincomeandexpenditurerelatingtosocialwelfarefundsandfinancialresourcesfrompublicdonations,aswellasotherrelevantfundswhicharemanagedbygovernmentdepartmentsandthesocialorganisationsentrustedbygovernmentauthorities;

----Othermatterswhichrequireauditingbyauditingofficesinaccordancewiththeprovisionsofotherlawsandstatutoryregulations.

Inaddition,theAuditingAdministrationshallconduct auditsupervision ofthefinancialincomeandexpenditureoftheCentralBank.

3.Specific audit investigation

Anauditingofficeshallhavetherighttoconductaspecial audit investigationofrelevantlocalgovernmentauthorities,departmentsorunitsonspecificmattersrelatingtoStatefiscalrevenuesandexpenditures,anaudit investigationresultshallbereportedtothepeople'sgovernmentattheequivalentlevelandtothesuperiorlevelauditingoffice.

4.Scopeof audit jurisdiction

Thescopeof audit jurisdictionshallbedeterminedbyauditingofficesatthevariouslevelsinaccordancewiththejurisdictionalframeworkofthefinancialaffairsorthestateasset supervision andmanagementoftheunittobeaudited.

5.Powersofauditingoffice

Anauditingofficeshall,

----Havethepowertocompelaunitbeingauditedtosubmititsfiscalbudgetorfinancialincomeandexpenditureplans,budgetimplementationdetails,finalaccounts,finalreports, audit reportpreparedbyapublicauditingbodyandothermaterialsrelatingtofiscalrevenueandexpenditureorfinancialincomeandexpenditure,andthatUnitshallnotbepermittedtorefuse,delayormakefalsesubmission;

----Inspecttheaccountingvouchers,accountbooks,accountingstatementsandothermaterialsandassetsrelatingtofiscalrevenueandexpenditureorfinancialincomeandexpenditure,oftheunitbeingaudited,andthatunitshallnotbepermittedtorefusetoprovidesuchaccess;

----Investigatetherelevantunitorindividualinvolvedwithrespecttomattersrelatingtothe audit andshallobtainrelatedtestimonialmaterials.Theunitand/orindividualinvolvedwithmattersrelatingtoan audit shallsupportandassisttheauditingofficeinitsworkandshallreportthesituationaccuratelyandprovidetheauditingofficewithallrelevanttestimonialmaterials;

----MakeastayrulinginacasewhereanactbyaunitbeingauditedwhichisinviolationofregulationsoftheStateonfiscalrevenueandexpenditureorfinancialincomeandexpenditureandifthestayprovesineffectual,subjecttoapprovalbythepersoninchargeoftheauditingofficeatcountylevelorabove,theauditingofficeshallhavethepowertonotifytherelevantfinancialdepartmentorcompetentdepartmenttotemporarilysuspendaccesstorelevantfundsdirectlyrelatingtotheactwhichisinviolationofthoseregulationsoftheState.Intheeventoftheaforesaidfundalreadyhavingbeenallocated,thatfundshallbetemporarilysuspendedfromuse;

----Ifitisdeemedbyanauditingofficethattherulesofthesuperiorlevelcompetentdepartmentconcerningfiscalrevenueandexpenditureorfinancialincomeandexpenditureimplementedbytheunitbeingauditedareinconflictwiththeprovisionsoflawsandstatutoryregulations,theauditingofficeshallrequestthecompetentdepartmenttomakecorrection;ifsuchcorrectionisnotmadebythecompetentdepartment,theauditingofficeshallrequesttheauthoritywithpowertohandlethematterinaccordancewiththelaw;

----Circulateanoticeofan audit resulttotherelevantgovernmentdepartmentsormaymakeapublicannouncementofan audit result.

6. Audit procedure

Anauditingofficeshallformanauditinggrouponthebasisofthematterfor audit,clarifiedaccordingtotheaudit projectplan,andshallsendan audit noticetotheunittobeauditedthreedayspriortothecommencementofthe audit.

Aunitbeingauditedshallco-operatewiththeworkoftheauditingofficeandshallprovidenecessaryconveniencetofacilitatetheworkoftheauditingoffice.

Anauditorshallconductan audit Basedonmeanssuchasinspectionofaccountingvouchers,accountbooksandaccountingstatements,consultationofdocumentsandinformationrelatingtothematterfor audit,examinationofcash,goodsandmarketablesecurities,andinvestigationofrelatedunitsandindividualsandtheacquisitionoftestimonialmaterial.

Wheninvestigatingrelatedunitsandindividuals,anauditorshallproduceemploymentcredentialsandacopyofthe audit notice.

Afteranauditinggrouphasconcludedan audit,an audit reportshallbepresentedtotheauditingoffice