Local auditing bodies at different levels independently exercise their power to supervise through auditing in accordance with the law and are responsible to the people s government at the corresponding level and to the auditing body at the next higher level 第一百零九条县级以上的地方各级人民政府设立审计机关。地方各级审计机关依照法律规定独立行使审计监督权，对本级人民政府和上一级审计机关负责。
