本规定所称审计意见书、审计决定均为代拟稿。
The terms "audit opinions" and "audit decisions" mentioned herein refer to the draft documents of such opinions and decisions.
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.
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.
审计机关应当自收到审计报告之日起三十日内，将审计意见书和审计决定送达被审计单位和有关单位。
Audit institutions shall, within 30 days from the date of receiving the audit reports, serve auditor's opinions and audit decisions on the auditees and units concerned.
第十三条《条例》和本细则所称年报应经审计，并附申请人所在国家或地区认可的会计师事务所出具的审计意见书。
Article 13 the annual reports referred to in the Regulation and herein shall be audited, with an audit opinion attached by accounting firms certified by the home country or region of the applicant.
第十三条《条例》和本细则所称年报应经审计，并附申请人所在国家或地区认可的会计师事务所出具的审计意见书。
Article 13 the annual reports referred to in the Regulation and herein shall be audited, with an audit opinion attached by accounting firms certified by the home country or region of the applicant.
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