The duties of the Audit Bureau are: to be in charge of and organize the audit work in this area, to be responsible for supervising the hunger relief and early implementation of audit laws and regulations, national audit standards and guidelines, to formulate and organize the implementation of the city's professional audit work plan, to guide and supervise the internal audit work, to review the relevant audit reports issued by social audit institutions to units subject to audit supervision according to law, and to conscientiously complete other tasks assigned by the government. The basic rights of the audit bureau include the right to request the submission of information, the right to inspect, the right to investigate and collect evidence, the right to take administrative compulsory measures, the right to request assistance, the right to transfer, the right to dispose of, and the right to inform or announce the audit results. The Audit Bureau is an organization mainly responsible for auditing and supervising local government departments and all enterprises and institutions.

People's Republic of China (PRC) Audit Law

Article 7

The State Council has set up an Audit Office, which is in charge of the national audit work under the leadership of Premier the State Council. The Auditor-General is the CEO of the Audit Office. Article 8

Audit institutions of the people's governments of provinces, autonomous regions, municipalities directly under the Central Government, cities divided into districts, autonomous prefectures, counties, autonomous counties, cities not divided into districts, and municipal districts shall be responsible for audit work within their respective administrative areas under the leadership of governors, chairmen of autonomous regions, mayors, governors, county heads and district heads and audit institutions at the next higher level. Article 9

Local audit institutions at all levels are responsible and report their work to the people's governments at the same level and the audit institutions at the next higher level, and the audit business is mainly led by the audit institutions at the next higher level. Article 10

Audit institutions may, according to the needs of their work and with the approval of the people's government at the corresponding level, set up dispatched offices within their audit jurisdiction.

According to the authorization of audit institutions, dispatched institutions shall carry out audit work according to law.

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