第二十五条 审计机关对国际组织和外国政府援助、贷款项目的财务收支，进行审计监督。

Article 25 Audit¹ institutions shall exercise supervision² through auditing³ over the financial revenues and expenditures⁴ of projects with aids or loans provided by international organizations or governments of other countries.

 

第二十六条 除本法规定的审计事项外，审计机关对其他法律、行政法规规定应当由审计机关进行审计的事项，依照本法和有关法律、行政法规的规定进行审计监督。

Article 26 In addition to the audit matters specified⁵ in this Law, audit institutions shall, in accordance with the provisions of this Law as well as relevant laws, or administrative⁶ rules and regulations, exercise supervision through auditing over the matters that shall be audited⁷ by audit institutions as stipulated⁸ by other laws, administrative rules and regulations.

 

第二十七条 审计机关有权对与国家财政收支有关的特定事项，向有关地方、部门、单位进行专项审计调查，并向本级人民政府和上一级审计机关报告审计调查结果。

Article 27 With regard to particular matters relating to the State's budgetary revenues and expenditures, audit institutions shall have the power to carry out special investigations⁹ through auditing among relevant localities, departments and units and report the results thereof to the people's governments at the corresponding levels and to the audit institutions at the next higher levels.

 

第二十八条 审计机关根据被审计单位的财政、财务隶属关系或者国有资产监督管理关系，确定审计管辖范围。

Article 28 Audit institutions shall determine their audit jurisdiction¹⁰ on the basis of the auditees' subordinate relations in budgetary and financial affairs or the supervisory and managerial relations with respect to the State-owned assets of the auditees.

 

审计机关之间对审计管辖范围有争议的，由其共同的上级审计机关确定。

Where a dispute arises on audit jurisdiction between audit institutions, the matter shall be determined¹¹ by an audit institution superior to both disputing parties.

 

上级审计机关可以将其审计管辖范围内的本法第十八条第二款至第二十五条规定的审计事项，授权下级审计机关进行审计；上级审计机关对下级审计机关审计管辖范围内的重大审计事项，可以直接进行审计，但是应当防止不必要的重复审计。

Audit institutions at higher levels may authorize¹² audit institutions at lower levels to audit the matters which are within the jurisdiction of the former and specified in paragraph 2 of Article 18 to Article 25 in this Law. Audit institutions at higher levels may directly audit the major matters under the jurisdiction of audit institutions at lower levels. However, unnecessary repetitive audits¹³ shall be avoided.

 

第二十九条 国务院各部门和地方人民政府各部门、国有的金融机构和企业事业组织，应当按照国家有关规定建立健全内部审计制度。各部门、国有的金融机构和企业事业组织的内部审计，应当接受审计机关的业务指导和监督。

Article 29 Departments of the State Council and of the local people's governments at various levels, State-owned monetary¹⁴ organizations, enterprises and institutions shall establish and improve their internal auditing systems in accordance with the relevant regulations of the State. Such internal auditing shall be subject to the professional guidance and supervision of audit institutions.

 

第三十条 对依法独立进行社会审计的机构的指导、监督、管理，依照有关法律和国务院的规定执行。

Article 30 Public audit firms that independently conduct public audit according to law shall be guided, supervised and managed in accordance with relevant laws and regulations of the State Council.

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