Article 28 Auditing organs shall make a determination on their audit jurisdiction in the light of the subordination of fiscal and financial affairs or the State-owned asset supervisory and managerial relation of the entity under audit.

If there is any dispute over audit jurisdiction between auditing organs, the auditing organ superior to both parties shall make a determination on the matter.

Auditing organs at higher levels may authorize auditing organs at lower levels to audit the matters under the audit jurisdiction of the former and specified in Paragraph 2 of Article 18 through Article 25 in this Law. Auditing organs at higher levels may directly give audits on the major matters under the jurisdiction of auditing organs at lower levels. However, unnecessary repetitive audits shall be avoided.

Article 29 The entities under audit supervision of auditing organs shall set up and perfect their internal auditing systems in the light of the relative provisions of the State. And their internal auditing work shall be professionally guided and supervised by the auditing organs.

Article 30 If an entity is subject to audit supervision of a social auditing organ, the auditing organ shall have the right to examine the relative audit reports issued by the aforesaid social auditing organ in accordance with the provisions of the State Council.

Chapter IV Limits of Power of Auditing Organs

Article 31 In accordance with the provisions of the auditing organ, the auditing organs shall have the right to order an entity under audit to submit the budget or plan on financial revenues and expenditures, budget implementation, final settlement of accounts, financial accounting reports, electronic data on government or financial revenues and expenditures stored and processed by computers and necessary computer technical documents, the information about the account opening at financial institutions, the audit reports issued by the social auditing organs as well as other materials about government or financial revenues and expenditures. The entity under audit shall not refuse or delay to submit reports or give a false report.

The person in-charge of an entity under audit shall be responsible for the authenticity and integrity of the financial accounting materials offered by his/her own entity.

Article 32 Auditing organs shall, during the course of audit, be entitled to examine accounting vouchers, accounting books, financial accounting reports, the electronic data system of government or financial revenues and expenditures operated by computers as well as other materials and assets about government or financial revenues and expenditures. And the entity under audit shall not refuse to submit them.

Article 33 Auditing organs shall, when conducting audits, have the power to make investigations to relative entities or individuals concerning audit matters and obtain relative certification materials. The entities and individuals concerned shall support and assist the auditing organs in their work by providing them with truthful information and relative certification materials.

Auditing organs shall have the right to inquire about the account of an entity under audit at the financial institution upon the approval of the person in-charge of the auditing organ of the people's government at or above the county level.

If the auditing organ have any evidence that an entity under audit deposits public money in the name of individuals, it shall have the right to make investigations on the deposits of the entity being audited in the name of individuals at the financial institution upon the approval of the person in-charge of the auditing organ of the people's government at or above the county level.

Article 34 When being audited by an auditing organ, the entity shall not transfer, conceal, alter or destroy any of its accounting vouchers, accounting books, financial accounting reports and other materials about fiscal or financial revenues and expenditures, nor shall it transfer or conceal any of the assets it obtained violating the provisions of the State.