审计管辖，类型是财务隶属关系，释义是审计对象的范围划分制度。
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.
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