[Experts talk about the Auditing Law] Huang Wei: Improve the audit supervision system, standardize and ensure that auditing organs perform their duties according to law

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The Audit Act is the basic law in the field of auditing. The revision of the Auditing Law further improves the audit supervision mechanism, expands the scope of audit supervision, enhances the efficiency of audit supervision, and strives to promote the construction of an auditing institution and a high-quality and professional auditing team that the people are satisfied with, which is mainly reflected in the following three aspects:

The first is to adhere to the unity of reform and the rule of law. The new Auditing Law implements the decision-making and deployment of the Party Central Committee on the reform of the auditing system, expands the scope of audit supervision, and includes the management, use, construction and operation of funds for major public works projects related to national interests and the public interest, state-owned resources and state-owned assets, the implementation of major national economic and social policies and measures, and non-state-owned financial institutions, etc., and promotes the full coverage of audit supervision, which is conducive to promoting the reform of the auditing system on the track of the rule of law.

The second is to adhere to the unity of rights and responsibilities. On the one hand, the new Auditing Law gives the auditing body the necessary authority to perform its duties, such as stipulating that the auditing body shall conduct a comprehensive analysis of the electronic data and other information obtained, and if it is necessary to verify the relevant information with the audited unit, the audited unit shall cooperate; when the auditing institution conducts the audit, it has the right to check the safety, reliability and economy of the information system of the audited unit. On the other hand, it is necessary to strictly regulate auditing behavior and improve auditing procedures, such as requiring auditing institutions and auditors not to participate in activities that may affect their independent performance of auditing supervision duties in accordance with law, and not to interfere or interfere in the normal production, operation, and management activities of the audited units and their relevant units; when auditors conduct investigations to relevant units and individuals, they should be no less than two, and present a copy of their work certificates and audit notices.

The third is to persist in strengthening audit supervision and ensuring the legitimate rights and interests of the audited units. While ensuring that auditing institutions perform their duties in accordance with the law, the new Auditing Law also pays attention to protecting the legitimate rights and interests of the audited units. For example, it is stipulated that auditing bodies and auditors shall keep confidential state secrets, work secrets, commercial secrets, personal privacy and personal information learned in the course of performing their duties, and shall not leak or illegally provide them to others, and clarify the corresponding legal responsibilities for violations of this provision. For another example, in order to implement the principle of convenience and reduce the burden on the audited units, it is stipulated that the auditing institutions shall not require the audited units to provide them repeatedly on the premise that the electronic data and other information obtained through the national government affairs information system and the data sharing platform can meet the needs.

The newly revised Audit Law will come into effect on January 1 next year, which is a major achievement in the construction of the audit rule of law in the new era. It is believed that with the joint efforts of the vast number of auditing institutions and auditing staff, the new auditing law can better play the important role of auditing in the party and state supervision system, and provide a stronger legal guarantee for maintaining the national financial and economic order, improving the efficiency of the use of financial funds, promoting the construction of a clean and honest government, and ensuring the healthy development of the national economy and society.

Video Producer: Yi'ou Wang

Source: National Audit Office

(Editor-in-charge: Li Liang, Liu Wenxin)