Audit Issues and Legal-Regulatory Provisions Dataset for Audit Determination Basis Retrieval

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.