审计机关

使制度达到有效的监督效果是国家审计机关实现对政府进行权力监督的重要保障。

Making the system effective is the important guarantee for national auditing office to supervise the government .

分析了审计机关为和谐社会服务的3种方式，提出了所要创造的3种和谐环境，即和谐的思想认识环境、优良的经济发展环境、和谐的行政效能环境。

This paper analyzes on three modes of auditing office 's service for the harmonious society , advances three kinds of harmonious environments that should be established such as the harmonious ideological environment , excellent economic development environment and the harmonious administration efficiency environment .

第四十条审计机关审定审计报告，对审计事项作出评价，出具审计意见书；对违反国家规定的财政收支、财务收支行为，需要依法给予处理、处罚的，在法定职权范围内作出审计决定或者向有关主管机关提出处理、处罚意见。

Article 40 Audit institutions shall , after examining the audit reports , give evaluations or punishment to the competent authorities .

第三十三条审计机关进行审计时，有权就审计事项的有关问题向有关单位和个人进行调查，并取得有关证明材料。有关单位和个人应当支持、协助审计机关工作，如实向审计机关反映情况，提供有关证明材料。

Article 33 Audit institutions shall , in conducting audit , have the power to carry out investigations information and relevant testimonial material .

第二十条审计机关对国有企业的资产、负债、损益，进行审计监督。

Article 20 Audit institutions shall exercise supervision through auditing over the assets , liabilities , profits and losses of the State - owned enterprises .

审计机关负责人依照法定程序任免。审计机关负责人没有违法失职或者其他不符合任职条件的情况的，不得随意撤换。

Persons in charge of audit institutions shall be appointed or removed in accordance with legal procedures . None of them may be removed or replaced at random for the post .

第五条审计机关依照法律规定独立行使审计监督权，不受其他行政机关、社会团体和个人的干涉。

Article 5 Audit institutions shall independently exercise their power of supervision through auditing in accordance with the law , and be free from interference by any administrative organ , public organization or individual .

第三十一条审计机关有权要求被审计单位按照规定报送预算或者财务收支计划、预算执行情况、决算、财务报告，社会审计机构出具的审计报告，以及其他与财政收支或者财务收支有关的资料，被审计单位不得拒绝、拖延、谎报。

Article 31 Audit institutions shall have the power to require auditees to submit , in accordance with the relevant regulations , their budgets or plans for financial revenues and expenditures or make false reports .

第三十二条审计机关进行审计时，有权检查被审计单位的会计凭证、会计帐簿、会计报表以及其他与财政收支或者财务收支有关的资料和资产，被审计单位不得拒绝。

Article 32 Audit institutions shall , in conducting audit , have the power to examine the accounting documents , account books , accounting statements and other information and assets relating to budgetary revenues and expenditures or financial revenues and expenditures of the auditees , and the auditees shall not refuse such examination .

第九条地方各级审计机关对本级人民政府和上一级审计机关负责并报告工作，审计业务以上级审计机关领导为主。

Article 9 Local audit institutions at various levels shall be responsible and report on their work to the people 's governments at the corresponding levels and to the audit institutions at the next higher levels , and their audit work shall be directed chiefly by the audit institutions at the next higher levels .

最高审计机关国际组织（INTOSAI）将绩效审计对象划分为政策、项目、组织和管理。

INTOSAI divides the performance auditing as policy , project , organization and management according to object .

审计机关的作业方式必须做出调整；

The present situation of manual audit work shall be changed ;

审计机关核查社会审计质量的结果处理差异的实证研究

Empirical Study on the Disposal Difference of Government Auditing 's Consequence

强化审计机关在财政风险管理中的作用

Strengthen the Institutions of Audit in the Management of Fiscal Risks

开展审计机关内部业绩评价的思考

Reflection on the Internal Performance Assessment of State Audit Institutions

国家审计机关开展政策评估的理性思考

Rational Thinking on the Policy Evaluation of Official Audit Organs

第三，基层审计机关自身的缺陷。

Thirdly , the flaws of basic audit institution own .

第四条审计机关的复核机构是本机关的法制机构。

Article4Review organizations of the audit institutions are legal departments within these institutions .

审计机关通报审计结果应当采取书面形式。

Audit institutions shall announce audit results in writing .

试析审计机关审计项目质量控制

Quality Management on the Items Audited of Audit Institutions

国家审计机关依法审计能力研究

A Research on the Ability of Auditing by Law of State Audit Institutions

对审计机关就审计事项提出的建议不服的；

Disagreement with recommendations put forward by audit institutions related to audit assignments ;

审计机关发现大案要案线索的法律依据

Legal Basis of Clue of Big Case and Important Case Discovered by Audit Organ

第三章审计机关职责

Chapter III functions and responsibilities of audit institutions

第四章审计机关权限

Chapter IV limits of authority of audit institutions

实施系统、科学的职业生涯管理对审计机关队伍建设具有极大的促进作用。

Systematic and scientific career management will greatly promote the teambuilding in auditing bodies .

七是加强审计机关自身素质建设。

The seventh conclusion is strengthening the building of their own quality of audit institutions .

增强审计机关在政府内部控制建设中的服务意识。

Enhance the sense of audit institutions to service the construction of government internal control .

加强审计机关自身建设的思考&以制度促效率，以制度保质量

Thought on Reinforcing Audit Organs Self-development

近年来，我国政府审计机关也开始重视绩效审计。

In recent years , our government audit offices began to pay attention to performance auditing .