Article 5 Auditing organs shall independently exercise their power of audit supervision in the light of the law, and not be interfered by any administrative organ, social organization or individual.

Article 6 When conducting audit matters, auditing organs and auditors shall be objective and fair, practical and realistic, clean and devoted, and shall keep secrets to themselves.

Chapter II Auditing Organs and Auditors

Article 7 The National Audit Office shall be set up by the State Council to be responsible for the audit work all over the country under the leadership of the Premier of the State Council. The Auditor-General shall be the administrative leader of the National Audit Office.

Article 8 The auditing organs of the people's governments of the provinces, autonomous regions, municipalities directly under the Central Government, cities divided into districts, autonomous prefectures, counties, autonomous counties, cities not divided into districts, and districts under the jurisdiction of cities shall be responsible for the audit work in their respective administrative areas under the respective leadership of the governor of the provinces, chairman of the autonomous regions, mayors, head of prefectures, counties and districts, as well as under the leadership of auditing organs at the next higher levels.

Article 9 Local auditing organs at all levels shall be responsible for reporting their work to the people's governments at the same levels and the auditing organs at the next higher level, and their audit work shall be chiefly under the direction of the auditing organs at the next higher level.

Article 10 In accordance with the requirements for the work, an auditing organ may, upon the approval of the people's government at the same level, set up dispatched offices under its audit jurisdiction.

The dispatched organs shall implement the audit work upon the strength of the authorization granted by the auditing organ.

Article 11 The funds necessary for auditing organs to implement their functions shall be included into the government budgets and be guaranteed by the people誷 government at the same level.

Article 12 Auditors shall possess the professional knowledge and ability suitable for the audit work they are engaged in.

Article 13 An auditor shall withdraw if he has interests with the entity under audit or the audited items in conducting audit matters.

Article 14 An auditor shall have the responsibility for keeping to themselves the State secrets and the business secrets of the entity being audited he has access to when carrying out his functions.

Article 15 An auditor shall be protected by law when carrying out his functions in the light of the law.

No organization or individual may refuse or obstruct auditors?performance of their functions in the light of the law, or retaliate against auditors.

The persons-in-charge of the auditing organs shall be appointed or dismissed in the light of statutory procedures. None of them may be dismissed or replaced at random unless they carry out illegal activities, neglect their duties, or are no longer qualified to their posts.

It is necessary to solicit the opinions of the auditing organ at the next higher level before the persons in-charge of the local auditing organ at any level are appointed or dismissed.

Chapter III Functions and Responsibilities of Auditing Organs