Where an entity being audited violates the preceding Paragraph, the auditing organ shall have the right to prevent it, and, when necessary and upon approval of the person in-charge of the auditing organ of the people's government at or above the county level, the auditing organ shall have the right to seal up the relative materials and the assets obtained violating the provisions of the State. If the auditing organ needs to freeze the relative deposits at the financial institution, it shall hand in an application to the people's court.

Where an entity under audit is carrying out any act concerning government or financial revenues and expenditures violating the provisions of the State, the auditing organ shall have the right to prevent it. If it is invalid to prevent, the auditing organ shall, upon approval of the person-in-charge of the auditing organ of the people's government at or above the county level, inform the fiscal department and the competent authorities to suspend the allocation of money directly pertinent to the act of government or financial revenues and expenditures violating the provisions of the State; if the aforesaid money has been allocated, the use thereof shall be suspended.

When implementing the measures as prescribed in the preceding two paragraphs, an auditing organ shall not cause effect on the lawful business operations or production and management activities of the entity being audited.

Article 35 If any auditing organ believes that the provisions of the competent departments at any higher levels on government revenues and expenditures or financial revenues and expenditures carried out by the entity under audit in contradiction with any of the laws or administrative regulations, it shall make a suggestion to the competent departments concerned to make rectifications. If the competent departments concerned fail to make rectifications, the auditing organs shall submit the matter to the relevant organs for disposition.

Article 36 Auditing organs may notify the relative government departments of their audit results or make such results public.

When circulating or making public audit results, auditing organs shall keep to themselves on the State secrets and business secrets of the entities being audited in the light of the law and complying with the relative provisions prescribed by the State Council.

Article 37 When performing the duty of audit supervision, an auditing organ may request assistance from the administrative department of public security, supervision, public finance, taxation, customs, price or industry and commerce.

Chapter V Audit Procedures

Article 38 An auditing organ shall set up an audit team in accordance with the audit matters as ascertained in the plan on audit, and shall, within 3 days before the audit implementation, send an audit notice to the entity to be audited. In the case of any special circumstance, the auditing organ may, upon approval of the people's government at the same level, directly implement the audit upon the strength of the audit notice.

The entities being audited shall cooperate with the auditing organs in their work and offer necessary work conditions.

Auditing organs shall improve the efficiency of their audit work.

Article 39 The auditors shall implement their audit and obtain the certification materials by auditing accounting vouchers, accounting books and financial accounting reports, consulting the documents and materials pertinent to audit matters, examining the cash, physical objects and securities, and making investigations on the entities or individuals concerned.

When making investigations on entities and individuals concerned, the auditors shall show their work certificates and photocopies of audit notices.