National Audit Office (China)

The National Audit Office (NAO) of the People's Republic of China (中华审计署) is the state audit institution under the leadership of the Premier of the State Council. It is responsible for independently exercising its power of audit supervision over the revenues, expenditures, assets, liabilities, profits, and losses of all departments and agencies of the State Council, local governments at all levels, state-owned enterprises, financial institutions, and other organizations prescribed by law.

The NAO's mandate includes ensuring the sound and lawful management of state assets, promoting economic efficiency, and combating corruption. It conducts audits on various areas, including government budgets, major infrastructure projects, environmental protection initiatives, and the financial activities of state-owned enterprises.

The Auditor General, appointed by the Premier, heads the NAO. The office operates through a network of audit offices and specialized audit administrations at the national and provincial levels.

The legal basis for the NAO's operation is enshrined in the Constitution of the People's Republic of China and the Audit Law. The NAO reports its findings to the State Council and the Standing Committee of the National People's Congress, contributing to the government's efforts to improve governance and accountability. The results of some audits are also made public.

The NAO also engages in international cooperation with other audit institutions to share best practices and enhance audit standards.