Based on the traditional audit of financial revenues and expenditures, accountability audit has developed in the objectives, scope, organization and function etc. of audit.

它以传统的财务收支审计为基础，在审计目标、范围、组织形式、职能等方面进行了拓展。

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Article 19 audit institutions shall exercise supervision through auditing over the financial revenues and expenditures of State institutions.

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。

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