As a sign of continued co-operation between Supreme Audit Institution (SAI), China and SAI, Bangladesh, a 6-member delegation team led by Mr. CHEN Jian, Deputy Auditor Gneral, National Audit Office of China (CNAO) visited OCAG (Office of the Comptroller and Auditor General) from 27-29 January, 2019. Other members of the team were HU Jiajun, Director General, Department of Audit Quality Assurance, JIN Ying, Director General (Resources and Environment Audit Bureau), JIAO Qiang, Director General (Transport Audit Bureau), PENG Xinlin, Deputy Director General, Department of Laws and Regulations and ZHANG Jun, Program Officer, Department of International Cooperation. On arriving Bangladesh, they paid a courtesy call with the Comptroller and Auditor General (CAG) of Bangladesh Mohammad Muslim Chowdhury and discussed bilateral issues relating to government auditing at Audit Bhaban, Kakrail, with the high officials of SAI, Bangladesh.They exchanged views on the effective audit process to ensure accountability and transparency and proper utilization of the government money. They made special focus on the areas of mutual co-operations in order to improve the audit quality assurance. After that, abusiness session was held in Hafiz Uddin Khan Conference room from 10:30 AM to 12:30 AM on 28 January, 2019 arranged for the 6-member delegation team. The topic of the presentation was ‘Legal System of Government Audit in Bangladesh and Audit Quality Assurance’ presented by Mr. Md. Khademul Bashar, Director, Local and Revenue Audit Directorate, Dhaka. On Chinese part, the keynote paper was presented by PENG Xinlin on ‘Legislative System and Audit Legal System of China’. The session was presided over by Mr.Abul Foyez Md. Abid, Controller General of Accounts. High officials of Audit and Accounts department were present in this session. The session was followed by a Q&A session and lunch. Then, a colorful cultural ceremony took place in Financial Management Academy (FIMA) at night on honor of the Chinese delegation attended by honorable CAG himself and high officials of OCAG. Some renowned artists of the country took part in the ceremony and gave a mesmerizing performance. It was followed by a dinner and everyone enjoyed all the events thoroughly. The delegation also visited the Savar National Memorial, Dhaka on 29 January, 2019. After the visit, another business session was held on ‘OCAG Audit Practices’ followed by discussion and lunch at Commercial Audit Directorate, Dhaka.