Legal analysis: 1. The county audit bureau belongs to the working department of the local people's government, independently exercises the power of audit supervision in accordance with the law, and is responsible to the people's government at the same level and the auditing organ at the next higher level.

2. The director of the county audit bureau is the section chief, responsible for the audit supervision of local government departments and all enterprises and institutions. Any manager needs to follow the principle of consistency of power and responsibility. Public power is to better protect private rights. The greater the power, the greater the responsibility.

Legal basis: Organic Law of Local People's Congresses and Local People's Governments in People's Republic of China (PRC).

Article 64 Local people's governments at various levels shall set up necessary working departments according to the needs of work and the principle of being lean.

Local people's governments at or above the county level shall establish audit 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.

The establishment, increase, decrease or merger of departments such as departments, bureaus and committees of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall be reported by the people's governments at the corresponding levels to the State Council for approval and to the Standing Committee of the people's congresses at the corresponding levels for the record.

The establishment, increase, decrease or merger of bureaus, departments and other departments of the people's governments of autonomous prefectures, counties, autonomous counties, cities and municipal districts shall be reported to the people's government at the next higher level for approval and to the Standing Committee of the people's congress at the corresponding level for the record.

Article 65 Each department, bureau, committee and section shall have a director, a director, a director and a section chief respectively, and may have deputies when necessary.

The general office and the office shall have a director and, if necessary, a deputy director.

The people's governments of provinces, autonomous regions, municipalities directly under the Central Government, autonomous prefectures and cities divided into districts shall have one secretary-general and several deputy secretaries-general.