Once the annual project plan is issued, it shall be strictly implemented to ensure completion, and shall not be changed or adjusted without authorization. According to the actual work needs, in the following cases, according to the principle of "who issues and who adjusts", it can be handled in accordance with the original examination and approval procedures.

Adjust the annual project plan: when the chief executive of the government at the same level and relevant leading organs temporarily assign audit projects; Audit projects temporarily arranged or authorized by audit institutions at higher levels; When a major public event needs to be audited; Major changes have taken place in the auditee of the original audit project, resulting in the failure to implement the original plan; Need to change the audit project implementation unit; Audit objectives, audit scope and other major changes need to be adjusted.