2026-10-11T02:11:29Z https://www.scidb.cn/oai

10.57760/sciencedb.j00133.000li 2026-09-20T09:57:16Z

2026-09-20 Audit Issues and Legal-Regulatory Provisions Dataset for Audit Determination Basis Retrieval doi:10.57760/sciencedb.j00133.000li en This dataset is constructed for audit determination basis retrieval and consists of two components: audit issue data and legal-regulatory data. The audit issue data were collected from government audit materials produced by audit institutions in two prefecture-level cities in China between 2013 and 2021. After data cleaning, normalization, and anonymization, 412 records were retained, with the main fields including Type, Name, Audit Issue, Determination Basis, and Requirement. Specifically, “Type” denotes the audit business category; “Name” refers to the name of the audit material or audit report; “Audit Issue” records the factual problems identified during the audit process; “Determination Basis” records the laws and regulatory provisions used to determine the nature of the corresponding issue; and “Requirement” records the handling, rectification, or management requirements proposed for the audit issue. The legal-regulatory data were collected from the PKULAW database and cover three levels of normative documents: laws, administrative regulations, and departmental rules, comprising a total of 1,152 normative documents and 55,705 legal-regulatory provisions. The applicable version of each regulation was selected with reference to the issuance date of the corresponding audit report. Audit Issues; Audit Determination; Determination Basis Retrieval; Laws and Regulations; Legal Provisions liu min RESTRICTED dataset Science Data Bank