Audit Law Revision Interpretation Reader

Author: Compiled by the Legal Department of the National Audit Office
Publisher:
Publishing Date: 2006-03-01
Features: The revision and promulgation of the "Audit Law" is a major event in China's audit work and also a significant development in China's fiscal and economic activities and the construction of democratic legal systems. Audit organs at all levels should conscientiously carry out the implementation work: First, they should adopt various forms to promote the revision of the "Audit Law" in a timely, extensive, and in-depth manner, expanding public awareness of the revised "Audit Law" across society to create a favorable social environment for its implementation; Second, they should strengthen learning and training on the revised "Audit Law" to improve the level and capacity of audit personnel in conducting audits; Third, they should conscientiously fulfill their duties in accordance with the provisions of the revised "Audit Law," intensify audit supervision, standardize audit practices, and genuinely ensure that laws are strictly followed, violations are severely punished, and illegal acts are rigorously enforced, thereby making greater contributions to maintaining the order of national fiscal and economic affairs, ensuring the healthy development of the national economy and society, and advancing the construction of a rule-of-law government. To assist audit organs at all levels, audit personnel, auditees, and financial and accounting professionals in studying, understanding, and mastering the revised "Audit Law," we have organized the compilation of this "Interpretive Reading of the Revised Audit Law." This book is edited by Dong Dasheng, Deputy Auditor-General of the National Audit Office, and written by personnel who directly participated in the drafting of the revised "Audit Law." The interpretations are accurate, and the expressions are authoritative. By comparing the old and new articles, it provides an in-depth and detailed elaboration on the background and process of amendments, relevant meanings, connections with related laws, and key points to be noted, making the content rich and comprehensive. Based on practical needs, this book focuses only on introducing and explaining the revised articles of the "Audit Law," without elaborating on other articles, emphasizing key points.