• 专项审计调查派出审计机关负责,并报告工作。

    Special audit investigation teams shall report to the audit institutions that dispatch them (hereinafter referred to as the dispatching audit institutions).

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  • 第三审计机关实施专项审计调查应当成立一个若干个专项审计调查组。

    Article 3audit institutions shall organize one or several special audit investigation teams to conduct special audit investigations.

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  • 第六审计人员开展专项审计调查应当依法保守国家秘密调查单位商业秘密。

    Article 6 in conducting special audit investigations, auditors shall safeguard state secrets and trade secrets of the investigated bodies in accordance with the law.

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  • 第二规定所称审计项目计划,是审计机关每年对审计项目专项审计调查项目作出统一安排

    Article 2 the term "audit planning" mentioned herein refers to the overall arrangement of audit assignments and special audit investigations made by audit institutions on a yearly basis.

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  • 第四审计人员按照派出审计机关审计管辖范围开展专项审计调查时,必须遵守国家有关法律、法规政策的规定

    Article 4while carrying out special audit investigations according to the audit jurisdiction of their competent dispatching audit institutions, auditors shall abide by relevant laws and regulations.

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  • 第四审计人员按照派出审计机关审计管辖范围开展专项审计调查时,必须遵守国家有关法律、法规政策的规定

    Article 4while carrying out special audit investigations according to the audit jurisdiction of their competent dispatching audit institutions, auditors shall abide by relevant laws and regulations.

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