审计决定自送达之日起生效。
Audit decisions shall enter into force from the date when they are duly served.
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.
审计机关应当将审计机关的审计报告和审计决定送达被审计单位和有关主管机关、单位。
The audit institution shall serve its audit report and audit decision on the auditee and the relevant department and unit in charge.
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