China's auditing system.

As early as the New Democratic Revolution, China set up an auditing organ in the revolutionary base area led by the Communist Party of China (CPC), and established a slightly rudimentary auditing system. 1925 the audit bureau established by the Guangzhou port strike Committee is a preliminary attempt and germination of China's audit system. Various forms of audit institutions established according to local conditions in different periods of the new democratic revolution have played a role in improving the financial management system, maintaining the normal financial and economic order and safeguarding the interests of the people's revolution to varying degrees. From the organizational system point of view, the revolutionary base areas at that time, whether in the form of Sino-Soviet audit committees or in the form of government audit offices in the Shaanxi-Gansu-Ningxia border region, all have a common feature, that is, audit institutions independently exercise audit supervision power, which is not interfered by other administrative organs, organizations and individuals, and is guaranteed by law.

The provisions on the audit system in China's 1982 Constitution are a direct inheritance of the fine tradition of the audit system during the new-democratic revolution and a new development of China's revolutionary legal system construction. According to the Constitution, the State Council established the People's Republic of China (PRC) Audit Office; Audit institutions shall be established by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, autonomous prefectures and municipalities, and people's governments of counties (cities) and municipal districts. The Auditor-General of the Central Audit Office is appointed and removed by the National People's Congress on the nomination of Premier the State Council, and by the NPC Standing Committee when the National People's Congress is not in session. Directors of local audit institutions at various levels shall be appointed and removed by the Standing Committee of the people's congress at the corresponding level. The main task of audit institutions is to audit and supervise the financial revenues and expenditures of government departments and local people's governments at all levels, as well as the financial revenues and expenditures of state financial institutions, enterprises and institutions. Local audit institutions at all levels independently exercise their power of audit supervision according to law and are responsible to the people's government at the same level and the audit institutions at the next higher level.