Audit System in China
2013-12-26 Source:CNAO website
Audit institutions in China are subordinated to the people’s governments as a part of the executive branch of the state.
As the supreme audit institution of China and one of the ministries of the State Council, CNAO, directly under the leadership of the Premier, organizes and administers audit work of the whole country and reports its work to the State Council.
Under the dual leadership of the administrative heads of their corresponding level governments and the audit institutions at their next higher levels, local audit institutions organize and manage audit work within their jurisdiction. Their audit work should be directed mainly by audit institutions at the next higher levels and reported to their corresponding level governments as well as the next higher level audit institutions.
At present, there are 31 provincial audit offices. The number of audit institutions at the Municipal level and the County level has reached 434 and 3,075 respectively. The staff of audit institutions nationwide has totaled about 80,000.
Besides, the governments of Hong Kong Special Administrative Region and Macau Special Administrative Region have also established audit offices (Audit Commission of Hong Kong SAR and Commission of Audit of Macau SAR) in light of Basic Law of the Hong Kong Special Administrative Region and Basic Law of the Macau Special Administrative Region respectively. An audit office was also set up in Taiwan province.
