Core Points - The collaboration between the People's Court and the Audit Authority aims to enhance supervision and protect national and public interests [1][2] - A mechanism for daily communication and problem-solving has been established between the two entities [1] - A referral system for issues identified by either party has been implemented to ensure timely feedback and resolution [1] - The People's Court can appoint auditors as hearing officers to provide independent opinions on relevant cases [1] - Auditors can invite judges to participate in audits for legal guidance on issues encountered [1] Summary by Sections - **Collaboration Mechanism** - The People's Court and Audit Authority will establish a daily contact mechanism to analyze and address major issues collaboratively [1] - A referral mechanism will be in place for transferring relevant issues and feedback between the two entities [1] - **Operational Guidelines** - Both entities must operate within their legal powers and adhere to work discipline and confidentiality [2] - Emphasis on utilizing outcomes and summarizing advanced practices from the collaboration [2] - **Continuous Improvement** - Regular assessments of the collaboration's effectiveness and challenges will be conducted to enhance the mechanism [2] - The focus will be on innovating collaboration methods and improving coordination between judicial and audit functions [2]