China’s Audit Law: Definition and Applicability
Audit law refers to all the legal norms that regulate audit relationships.
Audit relationships, i.e., the supervisory audit relationship between and among specialized agencies and personnel engaged in audit work and the State in the process of managing audit work. As China's audit is dominated by national audit, the audit relationship adjusted by the Audit Law is mainly the supervisory audit relationship, which is an economic supervisory relationship that occurs when auditors review and evaluate the budget, revenue and expenditure, and records of the auditee.
Practising lawyers
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Robert Zhang
An international lawyer registered in Shanghai, China. Master's degreePublish…
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Steve Li
An international lawyer registered in Shanghai, China. Master's degreePublish…
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