审计监督权

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 .

天津开发区审计局依照法律规定独立行使审计监督权。

The TEDA Audit Bureau exercises its power of supervision through independently auditing in accordance with the law .

地方各级审计机关依照法律规定独立行使审计监督权，对本级人民政府和上一级审计机关负责。

Local auditing bodies at various levels independently exercise their power of supervision through auditing in accordance with the law and are responsible to the people 's government at the corresponding level and to the auditing body at the next higher level .

审计机关在国务院总理领导下，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。

Under the direction of the Premier of the State Council , the auditing body independently exercises its power of supervision through auditing in accordance with the law , subject to no interference by any other administrative organ or any public organization or individual .

本文认为上市公司内部审计机构应单独设置，由董事会直接领导，独立行使审计监督权；

The thesis considers that the internal audit mechanism of the listed corporations should be set up separately , be leaded by the board of directors and perform the audit supervise right independently .