三署
![三署](../cache/1356498.jpg)
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第三条审计署复核机构对需要作出处理、处罚的审计事项的审计意见书、审计决定进行复核。
Article3Review organizations of the CNAO shall review audit opinions and audit decisions about audit items which require the imposition of sanctions or penalties .
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第三条审计署根据工作需要,经国务院批准,可以在国务院有关部门和单位设立派出机构。
Article3The CNAO may establish its dispatched audit offices in relevant departments and units of the State Council according to its working requirements and with due approval from the State Council .