送达审计
- 【经】documentary audit
送达审计-
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 .
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审计机关应当将审计机关的审计报告和审计决定送达被审计单位和有关主管机关、单位。
The audit institution shall serve its audit report and audit decision on the auditee and the relevant department and unit in charge .
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审计机关应当自收到审计报告之日起三十日内，将审计意见书和审计决定送达被审计单位和有关单位。
Audit institutions shall , within 30 days from the date of receiving the audit reports , serve auditor 's opinions and audit decisions on the auditees and units concerned .