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CHAPTER II AUDIT INSTITUTIONS AND AUDITORS
第二章 審計機關和審計人員
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 Premier of the State Council. The Auditor- General shall be the administrative leader of the National Audit Administration.
第七條 國務院設立審計署，在國務院總理領導下，主管全國的審計工作。審計長是審計署的行政首長。
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 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.
第八條 省、自治區、直轄市、設區的市、自治州、縣、自治縣、不設區的市、市轄區的人民政府的審計機關，分別在省長、自治區主席、市長、州長、縣長、區長和上一級審計機關的領導下，負責本行政區域內的審計工作。
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.
第九條 地方各級審計機關對本級人民政府和上一級審計機關負責并報告工作，審計業務以上級審計機關領導為主。
Article 10 Audit institutions may, as required by work, appoint resident audit officers within areas under their jurisdiction.
第十條 審計機關根據工作需要，可以在其審計管轄范圍內派出審計特派員。
Resident audit officers shall, according to the authorization of audit institutions, conduct audit work in accordance with the law.
審計特派員根據審計機關的授權，依法進行審計工作。
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.
第十一條 審計機關履行職責所必需的經費，應當列入財政預算，由本級人民政府予以保證。
Article 12 Auditors shall possess the professional knowledge and ability suitable to the audit work they engage in.
第十二條 審計人員應當具備與其從事的審計工作相適應的專業知識和業務能力。
Article 13 In handling audit matters, if auditors have an interest in the auditees or the audit items, they shall withdraw.
第十三條 審計人員辦理審計事項，與被審計單位或者審計事項有利害關系的，應當回避。
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.
第十四條 審計人員對其在執行職務中知悉的國家秘密和被審計單位的商業秘密，負有保密的義務。
Article 15 Auditors shall be protected by law in performing their functions in accordance with the law.
第十五條 審計人員依法執行職務，受法律保護。
No organization or individual may refuse or obstruct auditors' performance of their functions in accordance with the law, or retaliate against auditors.
任何組織和個人不得拒絕、阻礙審計人員依法執行職務，不得打擊報復審計人員。
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 random unless they are found guilty of illegal acts, or negligent of duties or no longer qualified for the post.
審計機關負責人依照法定程序任免。審計機關負責人沒有違法失職或者其他不符合任職條件的情況的，不得隨意撤換。
