1. Basic State Auditing Standards
The Audit Office issued the Basic State Auditing Standards on December 6, 1996, which came into force on January 1, 1997. On this basis, in January 2000, the Audit Office reissued and put into effect the "Chinese People's *** and State Auditing Basic Standards", and according to which relevant specific standards have been issued and put into effect, forming a system of State Auditing Standards. The basic standards include six parts: general principles, general standards, operational standards, reporting standards, standards for handling audit reports, and bylaws.
2. General Auditing Standards and Professional Auditing Standards for State Auditing
General Auditing Standards are formulated in accordance with the Basic Standards for State Auditing, and are the general and specific norms that should be followed by the auditing institutions and auditors in handling auditing matters, submitting audit reports, evaluating auditing matters, issuing audit opinions, and making audit decisions in accordance with the law.
Specialized auditing standards are based on the basic standards of national auditing, audit institutions and auditors in accordance with the law to deal with audit matters in different industries, in accordance with the general auditing standards on the basis of the specific specific norms that should be followed at the same time.
3. Audit guidelines. Audit guidelines for audit institutions and auditors to audit matters proposed audit procedures and methods for audit institutions and auditors to engage in specialized audit work to provide operational guidance.
The Audit Commission published a notice in September 2009 on the public solicitation of opinions on the National Auditing Standards of the People's Republic of China (2009 Edition).