CHAPTER II AUDIT INSTITUTIONS AND auditors.
第二章审计机关和审计人员。
CHAPTER IV LIMITS OF AUTHORITY OF AUDIT institutions.
第四章审计机关权限。
Audit institutions shall announce audit results in writing.
审计机关通报审计结果应当采取书面形式。
Audit institutions shall improve the efficiency of audit work.
审计机关应当提高审计工作效率。
CHAPTER III FUNCTIONS AND RESPONSIBILITIES OF AUDIT institutions.
第三章审计机关职责。
Persons in charge of audit institutions shall be appointed or removed in accordance with legal procedures.
审计机关负责人依照法定程序任免。
Leading persons of audit institutions shall be appointed or removed in accordance with statutory procedures.
审计机关负责人依照法定程序任免。
The auditees shall cooperate with audit institutions in their work and provide necessary working conditions.
被审计单位应当配合审计机关的工作，并提供必要的工作条件。
Dispatched audit offices shall, as authorized by audit institutions, conduct audit work in accordance with law.
派出机构根据审计机关的授权，依法进行审计工作。
Audit institutions shall, according to law, supervise through auditing the authenticity, legality and beneficial.
审计机关对前款所列财政收支或者财务收支的真实、合法和效益，依法进行审计监督。
Local audit institutions shall audit assets, liabilities, profits and losses of state monetary institutions at local levels.
地方审计机关依法对地方国有金融机构的资产、负债、损益进行审计监督。
Audit institutions shall exercise supervision through auditing over the assets, liabilities, profits and losses of the State.
审计机关对国有金融机构的资产、负债、损益，进行审计监督。
Article 10 audit institutions may, as required by work, appoint resident audit officers within areas under their jurisdiction.
第十条审计机关根据工作需要，可以在其审计管辖范围内派出审计特派员。
Resident audit officers shall, according to the authorization of audit institutions, conduct audit work in accordance with the law.
审计特派员根据审计机关的授权，依法进行审计工作。
Disagreement with the imposition of penalties by audit institutions such as fines and confiscation of illegally gained incomes;
对审计机关作出的罚款、没收非法所得等处罚不服的；
So far there is no any scientific quantitative evaluation index system available on auditing projects in audit institutions of China.
目前，我国审计机关对审计项目尚缺少一套科学、量化的后评价指标体系。
Article 19 audit institutions shall exercise supervision through auditing over the financial revenues and expenditures of State institutions.
第十九条审计机关对国家的事业组织的财务收支，进行审计监督。
According to provisions of the audit Law, audit institutions have carried out budget implementation audit successively for the past four years.
按照《审计法》规定，审计机关已连续四年开展了预算执行审计。
Article 3 a banking financial institution shall establish and improve the relevant rules and regulations on entrusting external audit institutions.
第三条银行业金融机构应当建立健全委托外审机构的相关规章制度。
The auditees shall, within ten days from the date of receiving the audit reports, send their comments in writing to the audit teams or audit institutions.
被审计单位应当自接到审计报告之日起十日内，将其书面意见送交审计组或者审计机关。
Article 3 audit institutions shall exercise supervision through auditing in accordance with the functions and powers and procedures prescribed by law.
第三条审计机关依照法律规定的职权和程序，进行审计监督。
Audit institutions shall exercise supervision through auditing over the assets, liabilities, profits and losses of the State-owned monetary institutions.
审计机关对国有金融机构的资产、负债、损益，进行审计监督。
Where individuals disagree with the penalties such as fines metered out by audit institutions, they may apply for review according to relevant stipulations.
个人对审计机关作出的罚款等处罚不服申请复议的，按照有关法律、法规规定办理。
Special audit investigation teams shall report to the audit institutions that dispatch them (hereinafter referred to as the dispatching audit institutions).
专项审计调查组对派出的审计机关负责，并报告工作。
Article 3 audit institutions shall conduct supervision through auditing in accordance with the functions and powers, as well as procedures prescribed by law.
第三条审计机关依照法律规定的职权和程序，进行审计监督。
Where a dispute arises on audit jurisdiction between audit institutions, the matter shall be determined by an audit institution superior to both disputing parties.
审计机关之间对审计管辖范围有争议的，由其共同的上级审计机关确定。
Article 23 audit institutions shall exercise supervision through auditing over the budget implementation and final accounts of the State's construction projects.
第二十三条审计机关对国家建设项目预算的执行情况和决算，进行审计监督。
Where a dispute arises over audit jurisdiction between audit institutions, the matter shall be determined by an audit institution superior to both disputing parties.
审计机关之间对审计管辖范围有争议的，由其共同的上级审计机关确定。
Audit institutions shall, within 30 days from the date of receiving the audit reports, serve auditor's opinions and audit decisions on the auditees and units concerned.
审计机关应当自收到审计报告之日起三十日内，将审计意见书和审计决定送达被审计单位和有关单位。
Audit institutions shall, within 30 days from the date of receiving the audit reports, serve auditor's opinions and audit decisions on the auditees and units concerned.
审计机关应当自收到审计报告之日起三十日内，将审计意见书和审计决定送达被审计单位和有关单位。
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