The Regulations, consisting of 8 chapters and 75 articles, serve as the basic regulatory basis for conducting military audits. The Regulations clarify that military audit work is based on economic supervision positioning, enhances political attributes and functions, and adheres to the principles of strict law, seeking truth from facts, comprehensive coverage, problem orientation, and integrated investigation and control; Efforts will be made to build and improve the audit supervision task system, further refine audit related matters, and optimize the audit methods for major construction projects and other aspects; Focusing on improving audit quality and efficiency, improving the full process requirements from plan formulation to result application, establishing and improving institutional mechanisms such as coordination and accountability with other supervisory departments, and promoting the formation of supervisory synergy; Highlight the strengthening of self construction, refine and establish stricter audit discipline requirements, and promote the construction of a high-quality professional audit team with firm beliefs, proficient business skills, pragmatic work style, and integrity. (Lai Xin She)