Article34 Any and all payment and settlement organizations shall effect and implement a regular auditing system.

第三十四条支付清算组织应建立定期审计制度。

youdao

While it might be helpful to have Chinese cooperation in after-the-fact investigations of alleged auditing failures, regular inspections try to head off those failures in the first place.

WSJ: Business Asia: There's No Accounting for China's Accounting