第三条审计机关依照法律规定的职权和程序，进行审计监督。
Article 3 audit institutions shall conduct supervision through auditing in accordance with the functions and powers, as well as procedures prescribed by law.
第三条审计机关依照法律规定的职权和程序，进行审计监督。
Article 3 audit institutions shall exercise supervision through auditing in accordance with the functions and powers and procedures prescribed by law.
第四十七条审计机关在法定职权范围内作出的审计决定，被审计单位应当执行。
Article 47 the audit decision made by an audit institution within the limits of its statutory functions and powers shall be executed by the auditee.
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