The first is to adhere to the centralized and unified leadership of the Party Central Committee over auditing work and improve the operational mechanism of the Party's leadership over auditing work. In order to consolidate and deepen the achievements of the reform of the auditing management system and implement the strengthening of the party's leadership in all aspects of the entire process of auditing work, the newly revised Auditing Law has added provisions to the general provisions, adhering to the leadership of the Communist Party of China over auditing work, and building a centralized, unified, comprehensive coverage, authoritative and efficient auditing supervision system.
The second is to improve the responsibilities of audit supervision and build a comprehensive coverage of the audit work pattern. In order to expand the breadth and depth of audit supervision and eliminate blind spots in supervision, the newly revised Audit Law, on the basis of the relevant audit scope stipulated in the current Auditing Law, includes state-owned resources, state-owned assets, major public works projects related to national interests and the public interest, and the implementation of major national economic and social policies and measures into the scope of auditing, and clarifies the legal status of leading cadres in the audit of natural resource assets leaving office.
The third is to adhere to the consistency of rights and responsibilities, and form an authoritative and efficient audit work operation mechanism. The newly revised Auditing Law not only gives auditing institutions the necessary authority and measures to consolidate the responsibility of audited units to cooperate with audits, but also puts forward new requirements in strengthening the construction of audit institutions themselves, standardizing audit supervision behavior, and responding to "who will supervise audit institutions". In addition, it also clarifies the responsibility of the audited units for rectification of the problems found in the audit, stipulates the responsibility of governments at all levels, relevant competent organs, units and auditing institutions for supervising the rectification of the audited units, and improves the use mechanism of the audit results and their rectification.