优化高校内部审计内容，由传统的财务收支审计向效益审计转变。
To optimize the content of the internal audit within colleges and universities, the traditional audit of financial revenue and expenditure has to be changed towards effectiveness audit.
它以传统的财务收支审计为基础，在审计目标、范围、组织形式、职能等方面进行了拓展。
Based on the traditional audit of financial revenues and expenditures, accountability audit has developed in the objectives, scope, organization and function etc. of audit.
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。
Article 19 audit institutions shall exercise supervision through auditing over the financial revenues and expenditures of State institutions.
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.
本办法所称计算机应用系统，是指被审计单位与财政、财务收支有关的计算机应用系统。
The term "computer application systems" mentioned herein refers to those computer application systems that related to revenues and expenditures of the audited bodies.
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.
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。
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。
Audit institutions shall, according to law, supervise through auditing the authenticity, legality and beneficial.
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