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。
Article 10 audit institutions may, as required by work, appoint resident audit officers within areas under their jurisdiction.
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。
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。
If there are disputes between auditing authorities on the auditing jurisdiction range, the range shall be determined by their common next higher auditing organization.
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。
Where a dispute arises over audit jurisdiction between audit institutions, the matter shall be determined by an audit institution superior to both disputing parties.
审计机关对上述单位与建设项目有关的财务收支的审计，不受审计管辖范围的限制。
Audit of incomes and expenses related to construction projects which are generated and incurred by the above units shall not be subject to the restriction of audit jurisdiction.
审计机关对上述单位与建设项目有关的财务收支的审计，不受审计管辖范围的限制。
Audit of incomes and expenses related to construction projects which are generated and incurred by the above units shall not be subject to the restrictions of audit jurisdiction.
上级审计机关对下级审计机关审计管辖范围内的重大审计事项，可以直接进行审计，但是应当防止不必要的重复审计。
Audit institutions at higher levels may directly audit the major matters under the jurisdiction of audit institutions at lower levels. However, unnecessary repetitive audits shall be avoided.
上级审计机关对下级审计机关审计管辖范围内的重大审计事项，可以直接进行审计，但是应当防止不必要的重复审计。
Audit institutions at higher levels may directly audit the major matters under the jurisdiction of audit institutions at lower levels. However, redundant auditing shall be avoided.
第四条审计人员按照派出的审计机关审计管辖范围开展专项审计调查时，必须遵守国家有关法律、法规和政策的规定。
Article 4while carrying out special audit investigations according to the audit jurisdiction of their competent dispatching audit institutions, auditors shall abide by relevant laws and regulations.
第四条审计人员按照派出的审计机关审计管辖范围开展专项审计调查时，必须遵守国家有关法律、法规和政策的规定。
Article 4while carrying out special audit investigations according to the audit jurisdiction of their competent dispatching audit institutions, auditors shall abide by relevant laws and regulations.
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