审计管辖

审计机关之间对审计管辖范围有争议的，由其共同的上级审计机关确定。

Where a dispute arises on audit jurisdiction between audit institutions , the matter shall be determined by an audit institution superior to both disputing parties .

第四条审计人员按照派出的审计机关审计管辖范围开展专项审计调查时，必须遵守国家有关法律、法规和政策的规定。

Article4While carrying out special audit investigations according to the audit jurisdiction of their competent dispatching audit institutions , auditors shall abide by relevant laws and regulations .

上级审计机关对下级审计机关审计管辖范围内的重大审计事项，可以直接进行审计，但是应当防止不必要的重复审计。

Audit institutions at higher levels may directly audit the major matters under the jurisdiction of audit institutions at lower levels .

第十条审计机关根据工作需要，可以在其审计管辖范围内派出审计特派员。

Article 10 Audit institutions may , as required by work , appoint resident audit officers within areas under their jurisdiction .

审计机关对上述单位与建设项目有关的财务收支的审计，不受审计管辖范围的限制。

Audit of incomes and expenses related to construction projects which are generated and incurred by the above units shall not be subject to the restriction of audit jurisdiction .

对审计署驻地方特派员办事处作出的具体行政行为不服申请的复议，由审计署管辖。

Review applications concerning specific administrative acts metered out by resident offices of the CNAO shall fall within the jurisdiction of the CNAO .

第二十八条审计机关根据被审计单位的财政、财务隶属关系或者国有资产监督管理关系，确定审计管辖范围。

Article 28 Audit institutions shall determine their audit jurisdiction on the basis of the auditees ' subordinate relations in budgetary and financial affairs or the supervisory and managerial relations with respect to the State-owned assets of the auditees .