审计监督以审计主体的不同可以分为国家审计监督和社会审计监督，本文是论述的是国家审计监督。
On the differences of audit subjects, audit authority can be divided into national audit and social audit, in this passage I will talk about national audit.
第三条审计机关依照法律和有关规定，会同财政部门，履行对社会审计机构指导、监督的职责。
Article 3audit institutions shall perform the duty of instructing and supervising public audit organizations together with financial departments and in accordance with relevant laws and regulations.
第三条审计机关依照法律和有关规定，会同财政部门，履行对社会审计机构指导、监督的职责。
Article 3audit institutions shall perform the duty of instructing and supervising public audit organizations together with financial departments and in accordance with relevant laws and regulations.
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