审计机关负责人依照法定程序任免。
Persons in charge of audit institutions shall be appointed or removed in accordance with legal procedures.
第二章审计机关和审计人员。
第三章审计机关职责。
CHAPTER III FUNCTIONS AND RESPONSIBILITIES OF AUDIT institutions.
审计机关应当提高审计工作效率。
Audit institutions shall improve the efficiency of audit work.
审计机关负责人依照法定程序任免。
Leading persons of audit institutions shall be appointed or removed in accordance with statutory procedures.
第四章审计机关权限。
第三条审计机关依照法律规定的职权和程序，进行审计监督。
Article 3 audit institutions shall conduct supervision through auditing in accordance with the functions and powers, as well as procedures prescribed by law.
派出机构根据审计机关的授权，依法进行审计工作。
The dispatched organs shall carry out the audit work upon the strength of the empowerment of the auditing organ.
派出机构根据审计机关的授权，依法进行审计工作。
Dispatched audit offices shall, as authorized by audit institutions, conduct audit work in accordance with law.
审计特派员根据审计机关的授权，依法进行审计工作。
Resident audit officers shall, according to the authorization of audit institutions, conduct audit work in accordance with the law.
专项审计调查组对派出的审计机关负责，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).
审计组应当将被审计对象的书面意见一并报送审计机关。
The audit team shall submit to the audit institution the auditee's written comments along with its own report.
被审计单位应当配合审计机关的工作，并提供必要的工作条件。
The auditee shall cooperate with the audit institution in its work and provide necessary working conditions.
审计机关对国有金融机构的资产、负债、损益，进行审计监督。
Audit institutions shall exercise supervision through auditing over the assets, liabilities, profits and losses of the State.
第十条审计机关根据工作需要，可以在其审计管辖范围内派出审计特派员。
Article 10 audit institutions may, as required by work, appoint resident audit officers within areas under their jurisdiction.
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.
审计组的审计报告报送审计机关前，应当征求被审计对象的意见。
However, prior to submission of the report to the institution, the team shall solicit opinions of the auditee.
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.
审计机关作出的审计决定，被审计单位、有关单位和个人必须执行。
The audited units, relevant units, and individuals must execute the audit decision made by the Auditing authorities.
审计机关应当依法加强对用于农业的财政和信贷等资金的审计监督。
The audit authorities shall, in accordance with law, exercise strict supervision over such funds through auditing.
审计机关之间对审计管辖范围有争议的，由其共同的上级审计机关确定。
Where a dispute arises on audit jurisdiction between audit institutions, the matter shall be determined by an audit institution superior to both disputing parties.
地方各级审计机关负责人的任免，应当事先征求上一级审计机关的意见。
The appointment and removal of leading persons of local audit institutions at various levels shall be made after consultation with the audit institutions at the next higher levels.
审计机关之间对审计管辖范围有争议的，由其共同的上级审计机关确定。
If there are disputes between auditing authorities on the auditing jurisdiction range, the range shall be determined by their common next higher auditing organization.
目前，我国审计机关对审计项目尚缺少一套科学、量化的后评价指标体系。
So far there is no any scientific quantitative evaluation index system available on auditing projects in audit institutions of China.
地方审计机关依法对地方国有金融机构的资产、负债、损益进行审计监督。
Local audit institutions shall audit assets, liabilities, profits and losses of state monetary institutions at local levels.
被审计单位应当自接到审计报告之日起十日内，将其书面意见送交审计组或者审计机关。
The auditees shall, within ten days from the date of receiving the audit reports, send their comments in writing to the audit teams or audit institutions.
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.
第五十九条审计机关、财政部门应当依法对就业专项资金的管理和使用情况进行监督检查。
Article 59 the audit organs and finance departments shall, in accordance with law, supervise and inspect the management and use of the special funds for employment.
为此，需要进一步探索县级审计机关深化同级财政预算执行情况审计的新的思路。
Therefore, new ideas should be encouraged in the work of the county audit departments over the implementation of financial budget at the same level.
为此，需要进一步探索县级审计机关深化同级财政预算执行情况审计的新的思路。
Therefore, new ideas should be encouraged in the work of the county audit departments over the implementation of financial budget at the same level.
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