审计机关权限

审计机关有权要求被审计单位按照审计机关的规定提供资料，被审计单位不得拒绝、拖延、谎报。审计机关进行审计时，有权检查被审计单位的与财政收支、财务收支有关的资料和资产，被审计单位不得拒绝。审计机关进行审计时，有权就审计事项的有关问题向有关单位和个人进行调查，并取得有关证明材料。审计机关进行审计时。被审计单位不得转移、隐匿、篡改、毁弃与财政收支或者财务收支有关的资料。不得转移、隐匿所持有的违反国家规定取得的资产。财务收支的规定与法律、行政法规相抵触的，应当建议有关主管部门纠正；有关主管部门不予纠正的，审计机关应当提请有权处理的机关依法处理。审计机关可以向政府有关部门通报或者向社会公布审计结果。

Powers of Audit Institutions

Audit institutions shall have the power to require auditees to submit, in accordance with the relevant provisions, information relating to their revenues and expenditures. Auditees shall not refuse to do so, or delay the submission or make false reports. Audit institutions shall in conducting audit, have the power to examine information and assets relating to revenues and expenditures of the auditees, and the auditees shall not refuse to produce those materials. Audit institutions shall, in conducting audit, have the power to carry out investigations among units or individuals concerned into matters relating to audit items and obtain relevant testimonial materials. When audit institutions conduct audit, the auditees shall not transfer, conceal, falsify or destroy information relating to their revenues and expenditures, and shall not transfer or conceal the assets that are in their possession but obtained in violation of the provisions of the State. If audit institutions consider that the regulations of the competent departments at higher levels on revenues and expenditures implemented by the auditees contravene the law or the administrative rules and regulations, they shall suggest that the competent departments concerned make corrections. If the departments concerned fail to make corrections, the audit institutions shall refer the matter to the competent organs for disposition according to law. Audit institutions may issue circulars about their audit results to the relevant governmental departments or publish such results to the pubhe.