审计通知书

遇有特殊情况，经本级人民政府批准，审计机关可以直接持审计通知书实施审计。

In the case of any special circumstance , the auditing organ may , upon approval of the people 's government at the same level , directly carry out the audit upon the strength of the audit notice .

审计人员向有关单位和个人进行调查时，应当出示审计人员的工作证件和审计通知书副本。

Auditors shall , in making investigations among units and individuals concerned , produce their auditor 's certificates and copies of advices of audit .

第三十七条审计机关根据审计项目计划确定的审计事项组成审计组，并应当在实施审计三日前，向被审计单位送达审计通知书。

Article 37 Audit institutions shall form audit teams according to the audit matters specified in the plans of the audit projects and shall serve advices of audit on the auditees three days prior to the performance of audit .