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.
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.
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.
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.
被审计对象应当自接到审计组的审计报告之日起十日内，将其书面意见送交审计组。
The auditee shall, within 10 days from the date it receives the audit team's report, send its comments in writing to the audit team.
赴美上市的中国公司多半属于海外私营发行人，四大事务所中有三家通过大陆成员公司在前者的审计报告上签署审计意见。
S. for foreign private issuers, which constitute the majority of U. s. listed Chinese companies, three of the Big Four firms sign their audit opinions using their China member firms.
被审计对象应当自接到审计组的审计报告之日起十日内，将其书面意见送交审计组。
The entity under audit shall, within ten days upon receipt of the audit report of the audit team, submit its written opinions to the audit team.
公司年度财务报告已经信永中和会计师事务所审计并出具标准无保留意见的审计报告。
The Annual report has been audited by ShineWing Certified Public Accountants, which has issued a standard and unqualified auditor's report.
公司年度财务报告已经信永中和会计师事务所审计并出具标准无保留意见的审计报告。
The Annual report has been audited by ShineWing Certified Public Accountants, which has issued a standard and unqualified auditor's report.
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