Mission, Values and Vision

The Commission of Audit (CA) is an autonomous and independent government body of Macau Special Admi­nistra­tive Region (Macau SAR).

On 20 December 1999, pursuant to Article 60 of the Basic Law of Macau SAR of the People’s Republic of China and the Law No. 11/1999 of Macau SAR, CA was established with full autonomy over financial and administrative matters. CA is led by the Commissioner of Audit who is accountable to the Chief Executive of Macau SAR. The main duties of CA are:

CA, being an autonomous body, has its own budget to fund its daily operations. It sets its short to medium term policies in accordance with duties and responsibilities conferred by law, and plans its annual activities accordingly.


As stated in the Basic Law of Macau SAR of the People’s Republic of China and CA’s Rules of Organization, its mission is to conduct independent audit on public sector organizations with respect to their utilization and management of public funds, and in particulars, focusing on the legality and regularity of receipts and expenditures of public funds, the state of accounts, as well as assessing auditees’ major aspects of corporate governance.


CA’s core values are: professionalism, independence, objectivity and professional due care.

CA is committed to upholding a high standard of integrity and professional conduct in discharging its duties and responsibilities. It follows its core values in conducting audit assignments. CA endeavors to meet its commitments through innovative ideas and continuous improvements.


CA strives for the implementation of a comprehensive set of management processes, which not only provide transparency but are highly efficient and effective in managing public funds and resources.

CA adopts an audit methodology that is most appropriate to the changing environment, ensuring the provision of highly professional and independent audit services.