地方各级审计机关负责人的任免，应当事先征求上一级审计机关的意见。
The appointment and removal of leading persons of local audit institutions at various levels shall be made after consultation with the audit institutions at the next higher levels.
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.
我国的各级审计机关不同程度地开展了类似效益审计的试点和探索，但这种试点和探索只是初步的、零星的，缺乏系统性。
The auditing authorities at all levels of our country pilot and explore the efficiency audit in various degree similarly, but it is preliminary, fragmentary and lack of systematization.
开展领导干部离任审计是各级党组织赋予审计机关的一项新职责，其意义和作用非常重大。
It is of great significance of off-office auditing of cadres which is endowed by organizations at all levels as the function of auditing department.
第二条涉外企业联合税务审计工作由各级税务机关国际(涉外)税务管理部门负责实施或组织实施。
Article 2 the joint tax audit of foreign-related enterprises shall be conducted or organized by the international (foreign-related) taxation department of the taxation authority at each level.
第二条涉外企业联合税务审计工作由各级税务机关国际(涉外)税务管理部门负责实施或组织实施。
Article 2 the joint tax audit of foreign-related enterprises shall be conducted or organized by the international (foreign-related) taxation department of the taxation authority at each level.
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