Audit Law of the People’s Republic of China
E341895
The Audit Law of the People’s Republic of China is a fundamental national statute that regulates state audit activities, defines the powers and responsibilities of audit institutions, and provides the legal framework for supervising the management and use of public funds.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Audit Law of the People’s Republic of China canonical | 2 |
How this entity was disambiguated
This entity first appeared as the object of triple T3253258 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Audit Law of the People’s Republic of China Context triple: [Auditor General of the National Audit Office of the People’s Republic of China, legalBasis, Audit Law of the People’s Republic of China]
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A.
Certified Public Accountants Act of Japan
The Certified Public Accountants Act of Japan is the primary law that regulates the qualification, registration, duties, and oversight of certified public accountants and auditing firms in Japan.
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B.
Organic Law of the People's Procuratorates of the People's Republic of China
The Organic Law of the People's Procuratorates of the People's Republic of China is a fundamental statute that defines the organization, functions, and powers of China’s state prosecution and legal supervision organs.
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C.
Budget and Accounting Procedures Act of 1950
The Budget and Accounting Procedures Act of 1950 is a U.S. federal law that modernized and strengthened federal budgeting, accounting, and auditing practices, expanding the roles of the executive branch and the Government Accountability Office in financial management.
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D.
Organic Law of the People's Courts of the People's Republic of China
The Organic Law of the People's Courts of the People's Republic of China is a fundamental statute that structures the national court system, defining the organization, functions, and powers of courts at all levels in China.
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E.
Organic Law of the State Council of the People's Republic of China
The Organic Law of the State Council of the People's Republic of China is a fundamental statute that defines the organization, powers, and functions of China’s central government executive body and its leading officials.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Audit Law of the People’s Republic of China Target entity description: The Audit Law of the People’s Republic of China is a fundamental national statute that regulates state audit activities, defines the powers and responsibilities of audit institutions, and provides the legal framework for supervising the management and use of public funds.
-
A.
Certified Public Accountants Act of Japan
The Certified Public Accountants Act of Japan is the primary law that regulates the qualification, registration, duties, and oversight of certified public accountants and auditing firms in Japan.
-
B.
Organic Law of the People's Procuratorates of the People's Republic of China
The Organic Law of the People's Procuratorates of the People's Republic of China is a fundamental statute that defines the organization, functions, and powers of China’s state prosecution and legal supervision organs.
-
C.
Budget and Accounting Procedures Act of 1950
The Budget and Accounting Procedures Act of 1950 is a U.S. federal law that modernized and strengthened federal budgeting, accounting, and auditing practices, expanding the roles of the executive branch and the Government Accountability Office in financial management.
-
D.
Organic Law of the People's Courts of the People's Republic of China
The Organic Law of the People's Courts of the People's Republic of China is a fundamental statute that structures the national court system, defining the organization, functions, and powers of courts at all levels in China.
-
E.
Organic Law of the State Council of the People's Republic of China
The Organic Law of the State Council of the People's Republic of China is a fundamental statute that defines the organization, powers, and functions of China’s central government executive body and its leading officials.
- F. None of above. chosen
Statements (45)
| Predicate | Object |
|---|---|
| instanceOf |
audit law
ⓘ
national law ⓘ statute ⓘ |
| aimsTo |
enhance transparency in public financial management
ⓘ
ensure lawful and compliant use of public funds ⓘ prevent and combat corruption and financial irregularities ⓘ protect national economic security ⓘ |
| appliesTo |
central government departments
ⓘ
local people’s governments ⓘ other organizations using public funds ⓘ state-owned enterprises ⓘ state-owned financial institutions ⓘ |
| basisFor |
accountability for violations discovered by audits
ⓘ
exercise of audit powers ⓘ handling of audit findings ⓘ organization of state audit institutions ⓘ |
| country |
China
ⓘ
surface form:
People’s Republic of China
|
| defines |
audit procedures
ⓘ
legal liabilities for violations of audit provisions ⓘ powers of audit institutions ⓘ responsibilities of audit institutions ⓘ scope of state audit ⓘ |
| establishes |
audit authority of local audit institutions
ⓘ
audit authority of the National Audit Office ⓘ |
| governs |
audit of budget implementation
ⓘ
audit of financial revenues and expenditures ⓘ audit of government-invested construction projects ⓘ audit of management and use of public welfare funds ⓘ audit of management and use of social security funds ⓘ |
| jurisdiction |
China
ⓘ
surface form:
People’s Republic of China
|
| language | Chinese ⓘ |
| legalStatus | fundamental law in the field of state audit in China ⓘ |
| legalSystem | socialist legal system with Chinese characteristics ⓘ |
| provides |
legal basis for audit supervision of public funds
ⓘ
legal framework for state audit organs ⓘ |
| purpose |
to improve economic efficiency and effectiveness in the use of public resources
ⓘ
to promote clean and honest government ⓘ to safeguard the sound implementation of state budgets and financial revenues and expenditures ⓘ to strengthen state supervision over the management and use of public funds ⓘ |
| regulates |
audit of government departments
ⓘ
audit of other entities managing and using public funds ⓘ audit of state-owned enterprises ⓘ audit of state-owned financial institutions ⓘ audit supervision over public funds ⓘ state audit activities ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Audit Law of the People’s Republic of China Description of subject: The Audit Law of the People’s Republic of China is a fundamental national statute that regulates state audit activities, defines the powers and responsibilities of audit institutions, and provides the legal framework for supervising the management and use of public funds.
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.
subject surface form:
Auditor General of the National Audit Office of the People’s Republic of China
National Audit Office of the People’s Republic of China
→
legalBasis
→
Audit Law of the People’s Republic of China
ⓘ