审计意见书是审计机关在审定审计报告后，向被审计单位和有关单位出具的对审计事项作出评价的结论性审计文书。
本规定所称审计意见书、审计决定均为代拟稿。
The terms "audit opinions" and "audit decisions" mentioned herein refer to the draft documents of such opinions and decisions.
第三条审计署复核机构对需要作出处理、处罚的审计事项的审计意见书、审计决定进行复核。
Article 3review organizations of the CNAO shall review audit opinions and audit decisions about audit items which require the imposition of sanctions or penalties.
地方各级审计机关可以根据实际情况，确定本机关需要复核的审计报告、审计意见书、审计决定。
Local audit institutions may determine which audit reports, audit opinions or audit decisions of their own making should be reviewed according to their specific situations.
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