第二章 审计机关和审计人员

CHAPTER II AUDIT¹ INSTITUTIONS AND AUDITORS²

 

第七条 国务院设立审计署，在国务院总理领导下，主管全国的审计工作。审计长是审计署的行政首长。

Article 7 The State Council shall establish the National Audit Administration to take charge of the audit work throughout the country under the leadership of the Premier³ of the State Council. The Auditor- General shall be the administrative⁴ leader of the National Audit Administration.

 

第八条 省、自治区、直辖市、设区的市、自治州、县、自治县、不设区的市、市辖区的人民政府的审计机关，分别在省长、自治区主席、市长、州长、县长、区长和上一级审计机关的领导下，负责本行政区域内的审计工作。

Article 8 Audit institutions of the people's governments of provinces, autonomous⁵ 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 in charge of the audit work within their respective administrative areas under the respective leadership of governors of provinces, chairmen of autonomous regions, mayors, prefectural heads, or heads of counties and districts as well as under the leadership of audit institutions at the next higher levels.

 

第九条 地方各级审计机关对本级人民政府和上一级审计机关负责并报告工作，审计业务以上级审计机关领导为主。

Article 9 Local audit institutions at various levels shall be responsible and report on their work to the people's governments at the corresponding levels and to the audit institutions at the next higher levels, and their audit work shall be directed chiefly by the audit institutions at the next higher levels.

 

第十条 审计机关根据工作需要，可以在其审计管辖范围内派出审计特派员。

Article 10 Audit institutions may, as required by work, appoint resident audit officers within areas under their jurisdiction⁶.

 

审计特派员根据审计机关的授权，依法进行审计工作。

Resident audit officers shall, according to the authorization⁷ of audit institutions, conduct audit work in accordance with the law.

 

第十一条 审计机关履行职责所必需的经费，应当列入财政预算，由本级人民政府予以保证。

Article 11 Funds necessary for audit institutions to perform their functions shall be included in the budgets of the governments and guaranteed by the people's governments at the corresponding levels.

 

第十二条 审计人员应当具备与其从事的审计工作相适应的专业知识和业务能力。

Article 12 Auditors shall possess the professional knowledge and ability suitable to the audit work they engage in.

 

第十三条 审计人员办理审计事项，与被审计单位或者审计事项有利害关系的，应当回避。

Article 13 In handling audit matters, if auditors have an interest in the auditees or the audit items, they shall withdraw.

 

第十四条 审计人员对其在执行职务中知悉的国家秘密和被审计单位的商业秘密，负有保密的义务。

Article 14 Auditors shall have the obligation to guard State secrets and the auditees' business secrets they have come to know in performing their functions.

 

第十五条 审计人员依法执行职务，受法律保护。

Article 15 Auditors shall be protected by law in performing their functions in accordance with the law.

 

任何组织和个人不得拒绝、阻碍审计人员依法执行职务，不得打击报复审计人员。

No organization or individual may refuse or obstruct⁸ auditors' performance of their functions in accordance with the law, or retaliate⁹ against auditors.

 

审计机关负责人依照法定程序任免。审计机关负责人没有违法失职或者其他不符合任职条件的情况的，不得随意撤换。

Persons in charge of audit institutions shall be appointed or removed in accordance with legal procedures. None of them may be removed or replaced at random¹⁰ unless they are found guilty of illegal acts, or negligent¹¹ of duties or no longer qualified¹² for the post.

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