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.
法国审计法院(the CoursdesComptes)(法国国家审计机关)近期发布的一篇报告指出，法国的空中交通管制员人均每年竟有31周带薪休假期，着实令人震惊。
One recent report by the Cours des Comptes, the national auditor, indicated that French air-traffic controllers get, on average, an astonishing 31 paid weeks off a year.
第二十三条审计机关对国家建设项目预算的执行情况和决算，进行审计监督。
Article 23 audit institutions shall exercise supervision through auditing over the budget implementation and final accounts of the State's construction projects.
第十九条审计机关对国家的事业组织的财务收支，进行审计监督。
Article 19 audit institutions shall exercise supervision through auditing over the financial revenues and expenditures of State institutions.
第三条审计机关应当依据国家有关法律、法规、规章和其他相关规定，对审计事项进行评价。
Article 3 the audit authorities shall assess the audited items in accordance with the relevant laws, regulations, rules and other related provisions of the state.
目前，审计结果公告制度被世界许多国家的审计机关所采用。
At present, the state auditing organs in the world implement the Announcement of auditing Report generally.
第四条审计人员按照派出的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、法规和政策的规定。
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.
国家审计一般是指国家组织和实施的审计，确切地讲是国家专设的审计机关所进行的审计。
National audit generally refers to audit organized and implemented by the specific national auditing office of the country.
国家审计一般是指国家组织和实施的审计，确切地讲是国家专设的审计机关所进行的审计。
National audit generally refers to audit organized and implemented by the specific national auditing office of the country.
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