审计报告报送审计机关前，应当征求被审计单位的意见。
However , prior to the submission , they shall solicit opinions of the auditees .
审计组应当将被审计对象的书面意见一并报送审计机关。
The audit team shall submit to the audit institution the auditee 's written comments along with its own report .
报送审计