Rules on the Audit of Enterprises of Hainan Special Economic Zone

海南经济特区企业审计规定

Promulgating Institution: People's Government of Hainan Province

Document Number:Order No. 93 of the People's Government of Hainan Province

Promulgating Date: 08/05/1996

Effective Date: 08/05/1996

Revision History:According to the Decision of the People's Government of Hainan Province on Revising 38 Regulations Including the "Measures of Hainan Province on the Implementation of Plant Quarantine" promulgated on August 29, 2010, Article 27 herein is revised to read, "Audited enterprises that are not satisfied with the decisions and punishment imposed by audit agencies may apply for reconsideration or file an administrative lawsuit in accordance with the law."

颁布机关:海南省人民政府

文      号: 海南省人民政府令第93号

颁布时间:08/05/1996

实施时间: 08/05/1996

修订记录:根据2010年8月29日发布的海南省人民政府关于修改《海南省植物检疫实施办法》等38件规章的决定，此文件的第二十七条修改为:“被审计企业对审计机关作出的处理决定、处罚决定不服的，可以依法申请行政复议或者提起行政诉讼。”

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  Article 1    In order to adapt to the development need of socialist market economy in the special economic zone, to strengthen the audit supervision on enterprises, and to protect the legal rights and interests of investment entity and public interests, these Rules are hereby enacted in the light of the specific conditions of the special economic zone in accordance with the principles of the Audit Law of the People's Republic of China and relative laws and rules.

       第一条  为适应本经济特区社会主义市场经济发展的需要,加强对企业的审计监督,维护投资主体的合法权益和公众利益,根据《中华人民共和国审计法》和有关法律、法规的原则,结合本经济特区实际,制定本规定。

  Article 2    Audit agencies at all levels in the special economic zone shall exercise audit supervision authority independently in accordance with the functions and rights and procedures regulated by laws, and shall not be interfered by other administrative agencies, public organizations and individuals.

       第二条  本经济特区各级审计机关依照法律规定的职权和程序,独立行使审计监督权,不受其他行政机关、社会团体和个人的干涉。

  Article 3    The annual audit shall be proceeded on all the enterprises in the special economic zone.

For the enterprises held by state-owned enterprise and assets, or their leading enterprise and assets involving public interests, and other enterprise containing state-owned assets, the state audit is proceeded by audit agencies. For other enterprises, the public audit is proceeded by public audit organization entrusted by enterprise.

       第三条  对本经济特区内的所有企业实行年度审计。

    国有企业、国有资产占控股地位或者主导地位的企业、资产涉及公众利益的企业以及其他含有国有资产的企业,由审计机关对其实行国家审计。其他企业由企业委托社会审计组织进行社会审计。

  Article 4    Audit agencies, public audit agencies and their employees shall proceed audit in accordance with law, and guard the commercial secrets of the enterprise.

       第四条  审计机关、社会审计组织及其工作人员,必须依法开展审计,保守企业的商业秘密。

  Article 5    The audit of the state-owned enterprise supervised and managed by administration of state-owned assets and the enterprise held or led by state-owned assets is under the jurisdiction of audit agencies at the same level with the administration of state-owned assets; the audit of the enterprise invested by more then 2 state-owned investment entities shall be under the jurisdiction of audit agencies at the same level with the investment entity occupying the largest investment proportion.

       第五条  本经济特区国有资产管理部门监督管理的国有企业、国有资产占控股地位或者主导地位的企业的审计,由企业国有资产监督管理部门的同级审计机关管辖;两个以上国有投资主体投资的企业的审计,由投资比例最大的投资主体的同级审计机关管辖。

  Article 6    he audit on the enterprise involving public interests and the other enterprise claimed by the Article 3 of these Rules containing state-owned assets shall be under the jurisdiction of audit agencies at the same level with the registering industrial and commercial administrative agency of the enterprise.

For audit agencies disputing against the audit jurisdiction, the disputing two parties shall solve through consultation. Their common senior audit agency shall designate jurisdiction provided the consultation fails.

Senior audit agencies may audit the vital audit matters under the jurisdiction of junior audit agencies, but shall avoid unnecessary repeated auditing. Senior audit agencies may authorize junior audit agencies to audit the audit matters under their jurisdiction.

For the audit matters under their jurisdiction and supposed needing to be audited by senior audit agency, the junior audit agency may report to the senior audit agency for decision.

       第六条  资产涉及公众利益的企业和本规定第三条所称其他含有国有资产的企业的审计,由企业登记注册的工商行政主管机关的同级审计机关管辖。

    审计机关因审计管辖发生争议的,争议双方应当协商解决。协商不成的,由其共同的上一级审计机关指定管辖。

    上级审计机关可以审计下级审计机关管辖的重大审计事项,但应当避免不必要的重复审计。上级审计机关可以将自己管辖的审计事项授权下级审计机关审计。

    下级审计机关对其管辖的审计事项,认为需要由上级审计机关审计的,可以报请上级审计机关决定。

  Article 7    For the audit matter under process or processed in the year, without a special circumstance, other relative departments shall take the audit opinion issued by audit agency, and shall not require a repeated audit.

       第七条  审计机关正在进行的审计事项或者当年已经完成的审计事项,如无特殊情况,其他有关部门应当以审计机关出具的审计意见为依据,不得要求重复审计。

  Article 8    Audit agencies audit and supervise the assets, liabilities and loss and gain of the enterprises committed a state auditing, and the detailed contents are as follows:

(1) Whether the measures of accounting calculation conform with relative rules of the country;

(2) The reality of assets and liabilities;

(3) The reality and legality of incomes and expenses, profit and profit appropriation;

(4) Payment of duty and charges, and incomes of state-owned assets;

(5) Insurance value and increment of state-owned assets;

(6) Status of observing financial and economic laws and rules of the country;

(7) Other audit contents stipulated by laws and rules.

       第八条  审计机关对被实行国家审计的企业的资产、负债、损益进行审计监督,其具体内容如下:

    (一)企业财务会计核算办法是否符合国家有关规定;

    (二)资产、负债的真实情况;

    (三)收入、成本费用和利润以及利润分配的真实、合法情况;

    (四)依法缴纳税、费和国有资产收益情况;

    (五)国有资产的保值增值情况;

    (六)遵守国家财经法纪情况;

    (七)法律、法规规定的其他审计内容。

  Article 9    Audit agencies may adopt the method of on-the-spot auditor submitting audit in different cased toward the enterprises exercising state auditing.

       第九条  审计机关对实行国家审计的企业,可以根据不同情况采取就地审计或者报送审计的方式进行审计。

  Article 10    Audit agencies organize audit teams according to the audit matters confirmed by audit items. The audit team shall serve the advice of audit to the audited enterprise 3 days before implementing the auditing.

The audited enterprises shall provide necessary working conditions to cooperate with audit agencies.

       第十条  审计机关根据审计项目确定的审计事项组成审计组。审计组应当在实施审计3日前,向被审计企业送达审计通知书。

    被审计企业应当配合审计机关的工作,提供必要的工作条件。

  Article 11    According to different cases, audit agencies may authorize the audit matters committed by audit agencies to public audit organizations for audit, or require enterprises to authorize public audit organizations for audit.

       第十一条  审计机关可以根据实际情况,将审计机关承担的审计事项,委托社会审计组织进行审计,或者要求企业自行委托社会审计组织进行审计。

  Article 12    Audit agencies may directly serve or post the advice of audit.

The date signed by audited enterprises on the serving receipt is the serving date in the serving case; the receiving date stated on the registered receipt is the serving date in the posting case.

There are following contents in the advice of audit:

(1) Range, contents, method ad time of the audit;

(2) List of chief and other members of the audit team; and

(3) Requests toward the audited enterprise for cooperating with the audit team.

For the items supposed needing self-check of the audited enterprises, audit agencies shall state the contents and requests of the self-check in the advice of audit.

       第十二条  审计机关可以直接送达或者邮寄送达审计通知书。

    直接送达的,被审计企业在送达回证上签收的日期为送达日期;邮寄送达的,以挂号回执上注明的收件日期为送达日期。

    审计通知书主要包括下列内容:

    (一)审计的范围、内容、方式和时间;

    (二)审计组组长及其他成员名单;

    (三)对被审计企业配合审计工作的要求。

    审计机关认为需要被审计企业自查的,应当在审计通知书中写明自查的内容和要求。

  Article 13    Auditors exercise following functions and powers in the process of the audit:

(1) Check and call for the accounting records, books, statements and other relative documents of the audited enterprises;

(2) Claim and check the internal control system, carrier data, application soft ware of the accounting computerization system and its technical files;

(3) Investigate and obtain evidence from other units and individual;

(4) Other functions and powers stipulated by laws and rules.

Auditors shall present ID card and copy of the advice of audit in exercising the above-mentioned functions and powers toward relative units and individuals.

       第十三条  审计人员在审计过程中行使下列职权:

    (一)查阅、调取被审计企业的会计凭证、帐簿、报表和其他有关资料;

    (二)索取、检查会计电算系统的内部控制制度、各载体数据、应用软件及其技术档案资料;

    (三)向有关单位和个人调查取证;

    (四)法律、法规规定的其他职权。

    审计人员向有关单位和个人行使上述职权时,应当出示工作证件和审计通知书副本。

  Article 14    Audit teams shall submit audit reports to audit agencies after auditing the audit maters. Before audit reports are submitted to the audit agency, the opinions of audited enterprises shall be inquired. Audited enterprises shall present written opinion in 15 days upon receiving the audit report. No opinion submitted exceeding the due date is regarded as agreement.

       第十四条  审计组对审计事项实施审计后,应当向审计机关提出审计报告。审计报告报送审计机关前,应当征求被审计企业的意见。被审计企业应当自收到审计报告之日起10日内提出书面意见。逾期未提出意见的,视为同意。

  Article 15    Audit agencies review audit reports, evaluate audit matters, and issue audit opinion; For illegal financial incomes and expenses needing discipline and penalty in accordance with law, audit agencies give the audit decision in legal limits of their functions and powers, or submit disciplining and penalizing opinion to relative competent agencies.

Audit agencies shall serve audited enterprises and relative units with audit opinions and audit decisions in 30 days upon receiving audit reports.

Audit decisions shall take effect as of the serving day.

       第十五条  审计机关审定审计报告,对审计事项作出评价,出具审计意见书;对违反国家规定的财务收支行为,需要依法给予处理、处罚的,在法定职权范围内作出审计决定或者向有关主管机关提出处理、处罚意见。

    审计机关应当自收到审计报告之日起30日内,将审计意见书和审计决定送达被审计企业和有关单位。

    审计决定自送达之日起生效。

  Article 16    Audit agencies may circulate to relative departments or publish to society the audit conclusions upon approval of government at the same level in accordance with relative laws and rules.

       第十六条  审计机关可以按照有关法律、法规的规定报同级政府批准后,向有关部门通报或者向社会公布审计结果。

  Article 17    The enterprises exercising public audit according the Rules shall authorize public audit organizations to audit their accounting statements of this year before the first quarter of the second year.

       第十七条  按照本规定实行社会审计的企业,应当在次年第一季度以前,委托社会审计组织对其本年度的会计决算报表进行审计。

  Article 18    Public audit organizations shall carry out audit verifying business in accordance with the public audit procedures and operation rules stipulated by relative laws and rules.

       第十八条  社会审计组织应当按照有关法律、法规规定的社会审计程序和业务规则,开展审计查证业务。

  Article 19    For clients who provide false documents and information to public audit organizations, or refuse to provide relative documents and information to public audit organizations, or require public audit organizations to issue false audit verifying report, public audit organizations shall terminate audit verifying and report to audit agencies.

       第十九条  委托人向社会审计组织提供虚假资料和情况、或者拒绝向社会审计组织提供有关资料和情况、或者要求社会审计组织出具虚假的审计查证报告的,社会审计组织可以终止审计查证,并向审计机关报告。

  Article 20    Public audit organizations shall submit to the enterprises for correction in accordance with relative rules of the country upon finding any behavior of the enterprises breaching financial and economic laws and disciplines in the process of audit; and shall state in the audit verifying report for the enterprises that don't make corrections.

Public audit organizations shall report to audit agencies upon finding relative departments and units in government violating legal rights and interests of the enterprises.

       第二十条  社会审计组织在审计中发现企业有违反财经法纪的行为,应当提请企业按照国家有关规定纠正;企业不予纠正的,应当在审计查证报告中提出。

    社会审计组织在审计中发现政府有关部门和单位侵犯企业合法权益时应当向审计机关报告。

  Article 21    Public audit organizations shall establish archives management system for public audit verifying, and keep the archives properly.

       第二十一条  社会审计组织应当建立社会审计查证档案管理制度,妥善保管社会审计查证档案。

  Article 22    Audit verifying reports issued by public audit organizations shall be submitted to relative agencies such as audit, finance and tax together with annual accounting statements by the enterprises. Audit or finance and tax agencies may spot-check or re-audit in supposed necessary cases.

Audit verifying report submitted by enterprises and annual accounting statements audited by public audit organizations shall act as the basis for paying duties, profit appropriation, cashing contract, fulfilling lease operation and outgoing artificial person's financial incomes and expenses responsibilities of the company.

       第二十二条  社会审计组织出具的审计查证报告,由企业在报送年度会计报表的同时,报送审计、财政、税务等有关机关。审计机关或财政、税务机关认为必要时可以进行抽查或者复审。

    企业报送的审计查证报告和经社会审计组织审核的年度会计报表,应当作为企业缴纳税费、分配利润、兑现承包合同、履行租赁经营合同和法定代表人离任财务收支责任的依据。

  Article 23    Tax departments shall regard the audit opinion and audit decision issued by state audit agencies, and audit verifying report issued by public audit organizations as the basis for annual inspection.

For those enterprises that don't submit audit opinion, audit decision or audit verifying report to tax departments, tax departments shall not permit them passing the annual inspection, and discipline them in accordance with relative rules.

       第二十三条  国家审计机关审计出具的审计意见书、作出的审计决定以及经社会审计组织审计出具的审计查证报告,税务部门应当将其作为年度检查的依据。

    有关企业未向税务部门提交审计意见书、审计决定或者审计查证报告的,税务部门不予通过其年度检查,并按照有关规定给予处理。

  Article 24    The audited enterprises in violation of these Rules shall be punished by audit agencies in accordance with law.

       第二十四条  被审计企业违反本规定的,审计机关应当依法进行处理。

  Article 25    For those public audit organizations whose audit verifying report are found critically inaccurate, besides deciding the audit verifying report invalid, audit agencies may also submit to relative departments for taking administrative discipline against them in accordance with rules of relative laws and rules.

       第二十五条  审计机关发现社会审计组织提供的审计查证报告严重失实的,除决定其出具的审计查证报告无效外,可以提请有关部门,根据有关法律、法规、规章的规定,对其给予行政处罚。

  Article 26    Any auditor who abuses his power of office, takes advantage of his position and neglects his duties shall be subject to administrative or disciplinary sanctions imposed by audit agencies, supervisory departments or institute of CPA; if a crime is constituted, the offender shall be prosecuted for criminal liability according to law.

       第二十六条  审计人员滥用职权、徇私舞弊、玩忽职守的,由审计机关、监察部门或者注册会计师协会给予行政或者纪律处分;构成犯罪的,依法追究刑事责任。

  Article 27    Audited enterprises that are not satisfied with the decisions and punishment imposed by audit agencies may apply for reconsideration or file an administrative lawsuit in accordance with the Regulations on Administrative Reconsideration or the Administrative Procedure Law of the People's Republic of China.

       第二十七条  被审计企业对审计机关作出的处理决定、处罚决定不服的,可以依照《行政复议条例》和《中华人民共和国行政诉讼法》的规定申请复议或者提起行政诉讼。

  Article 28    Audited enterprises dispute with the audit opinion issued by audit agencies and audit verifying report issued by public audit organizations may appeal to audit agencies at the same level, senior audit agencies, institute of CPA and government of the same level. The agencies or organizations receiving appeals shall handle seriously and give written reply.

       第二十八条  被审计企业对审计机关出具的审计意见书和社会审计组织出具的审计查证报告有异议的,可以向本级审计机关、上级审计机关、注册会计师协会、本级政府申诉。收到申诉的机关或者团体应当认真办理,并给予书面答复。

  Article 29    Enterprises of the special economic zone stationed abroad shall entrust local legally qualified intermediary agencies to audit. Among them, enterprises containing state-owned assets shall be exercised state audit by audit agencies.

       第二十九条  本经济特区驻境外的企业,由其委托当地有法定资格的中介机构进行审计。其中,含有国有资产的企业,由审计机关进行国家审计。

  Article 30    For institutions approved and registered by relative departments in the special economic zone, the audit shall be proceeded by state audit agencies for the institutions containing state-owned assets, and other institutions shall entrust public audit organization for public audit. Implement of concrete problems refer to the Rules.

       第三十条  经本经济特区有关部门批准成立并注册登记的各类事业单位,其中含有国有资产的事业单位由国家审计机关负责审计,其他事业单位由其委托社会审计组织进行社会审计。审计中的具体问题参照本规定执行。

  Article 31    The social public funds not included in the financial management shall be audited by state audit agencies referring to the Rules.

       第三十一条  对未纳入财政管理的社会公众基金,由国家审计机关参照本规定进行审计。

  Article 32    Enterprises shall establish and perfect internal audit systems combining the specific conditions of the enterprises in accordance with relative rules of laws and rules of the state.

       第三十二条  企业应当根据国家有关法律、法规和规章的规定,结合本企业的实际情况,建立健全内部审计制度。

  Article 33    The right of interpretation on these Rules shall be vested in Provincial Administration of Audit.

       第三十三条  本规定应用中的具体问题,由省审计行政主管部门负责解释。

  Article 34    These Rules shall take effect as of the promulgate date.

       第三十四条  本规定自发布之日起施行。