个人对审计机关作出的罚款等处罚不服申请复议的，按照有关法律、法规规定办理。
Where individuals disagree with the penalties such as fines metered out by audit institutions, they may apply for review according to relevant stipulations.
法律、法规明确规定可以提起行政诉讼或者可以申请复议的其他审计具体行政行为。
Other specific administrative acts of audit which may be applied for review or against which legal proceedings may be taken according to explicit stipulations of relevant laws and regulations.
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