PDF document from the Ministry of Finance outlines the internal control audit guidelines and responsibilities for the Basic Standard.

The China SOX Audit Guide includes 7 chapters plus an appendix which details the required format.

1. General principles
2. Audit Plan
3. Audit Implementation
4. Evaluation of Internal Control Deficiencies
5. Completion of the Audit
6. Issuing the Audit
7. Recording the Audit

China SOX audit rules