(Adopted at the 9th Meeting of the Standing Committee of the Eighth National People's Congress on August 31, 1994; amended for the first time in accordance with the Decision on Amending the Audit Law of the People's Republic of China adopted at the 20th Meeting of the Standing Committee of the Tenth National People's Congress on February 28, 2006; and amended for the second time in accordance with the Decision on Amending the Audit Law of the People's Republic of China adopted at the 31st Meeting of the Standing Committee of the Thirteenth National People's Congress on October 23, 2021)