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.
得到公约承认的遍布各地的各类世界遗产虽然仍属提名它们的国家管辖，但被视作全人类的共同遗产。
The diverse and far-flung sites recognized by the convention are considered the legacy of all humankind while still being under the control of the country that nominated them.
公海里的自然资源被视为全人类的共同财产，基于这个理念，此类资源由1994年成立的国际海底管理局管辖。
Natural resources in the open seas are regarded as the common properties for all humans. Based on that idea, such resources are managed by the International Seabed Authority (ISBA) set up in 1994.
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