目前，在审计研究中，对基层审计机关审计结果公告实践的研究相对较少。
At present, researching to the practice of audit results announcement of the basic audit institution in audit research is relatively fewer.
第三，整改审计机关，建设合格基层审计主体；
Third, reorganizing the audit institution and constructing qualified basic audit main body;
第三，整改审计机关，建设合格基层审计主体；
Third, reorganizing the audit institution and constructing qualified basic audit main body;
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