预算执行审计是财政审计的主要内容，而财政审计是国家审计机关永恒的主题。
Audit of budget implementation is a primary job of financial audit, which, in turn, is the eternal theme of the national audit department.
第六十九条企业应当依法接受主管财政机关的财务监督和国家审计机关的财务审计。
Article 69 an enterprise shall accept the financial supervision of the competent authority of finance and the financial auditing of the auditing organ of the state under law.
本文认为，国家审计机关应正确理解依法审计的基本涵义，要为依法审计创造条件，并为其制定相应的措施。
The article believes that, state auditing department should make sense of it, make suitable conditions for it and establish some proper measures for it.
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