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.
经依行政程序法第一百零四条规定，通知受处罚者陈述意见，而未于期限内陈述意见。
Where the person to be punished has failed to present his views within the specified period despite a notification given in pursuance of article 104 of the Administrative Procedure Act.
经依行政程序法第一百零四条规定，通知受处罚者陈述意见，而未于期限内陈述意见。
Where the person to be punished has failed to present his views within the specified period despite a notification given in pursuance of article 104 of the Administrative Procedure Act.
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