if an auditee commits any of the acts specified in the preceding paragraph and if the audit institution considers that the persons in charge and other persons who are held directly responsible should be given administrative sanctions according to law the audit institution shall put forward suggestions to this effect the auditee or its superior organ or the supervisory organ shall make a decision without delay in accordance with the law if the case constitutes a crime it shall be investigated for criminal responsibility by the judicial organ according to law

如果被审计单位有前款所列行为,如果认为审计机构负责人和其他直接责任人员依法应当给予行政处分的审计机构应当提出建议,这种影响被审单位或者其上级机关或者监察机关应当依法及时作出决定依法如果构成犯罪的,依法追究由司法机关依法追究刑事责任

以上为机器翻译结果，长、整句建议使用 人工翻译 。