中华人民共和国审计法 4

时间：2015-11-25 05:44:32

（单词翻译:单击）

第二十五条审计机关对国际组织和外国政府援助、贷款项目的财务收支，进行审计监督。

Article 25 Audit¹ institutions shall exercise supervision² through auditing³ over the financial revenues and expenditures⁴ of projects with aids or loans provided by international organizations or governments of other countries.

第二十六条除本法规定的审计事项外，审计机关对其他法律、行政法规规定应当由审计机关进行审计的事项，依照本法和有关法律、行政法规的规定进行审计监督。

Article 26 In addition to the audit matters specified⁵ in this Law, audit institutions shall, in accordance with the provisions of this Law as well as relevant laws, or administrative⁶ rules and regulations, exercise supervision through auditing over the matters that shall be audited⁷ by audit institutions as stipulated⁸ by other laws, administrative rules and regulations.

第二十七条审计机关有权对与国家财政收支有关的特定事项，向有关地方、部门、单位进行专项审计调查，并向本级人民政府和上一级审计机关报告审计调查结果。

Article 27 With regard to particular matters relating to the State's budgetary revenues and expenditures, audit institutions shall have the power to carry out special investigations⁹ through auditing among relevant localities, departments and units and report the results thereof to the people's governments at the corresponding levels and to the audit institutions at the next higher levels.

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 jurisdiction¹⁰ 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.

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 determined¹¹ by an audit institution superior to both disputing parties.

上级审计机关可以将其审计管辖范围内的本法第十八条第二款至第二十五条规定的审计事项，授权下级审计机关进行审计；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 authorize¹² audit institutions at lower levels to audit the matters which are within the jurisdiction of the former and specified in paragraph 2 of Article 18 to Article 25 in this Law. Audit institutions at higher levels may directly audit the major matters under the jurisdiction of audit institutions at lower levels. However, unnecessary repetitive audits¹³ shall be avoided.

第二十九条国务院各部门和地方人民政府各部门、国有的金融机构和企业事业组织，应当按照国家有关规定建立健全内部审计制度。各部门、国有的金融机构和企业事业组织的内部审计，应当接受审计机关的业务指导和监督。

Article 29 Departments of the State Council and of the local people's governments at various levels, State-owned monetary¹⁴ organizations, enterprises and institutions shall establish and improve their internal auditing systems in accordance with the relevant regulations of the State. Such internal auditing shall be subject to the professional guidance and supervision of audit institutions.

第三十条对依法独立进行社会审计的机构的指导、监督、管理，依照有关法律和国务院的规定执行。

Article 30 Public audit firms that independently conduct public audit according to law shall be guided, supervised and managed in accordance with relevant laws and regulations of the State Council.

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收听单词发音

1 audit
v.审计；查帐；核对；旁听
参考例句：
Each year they audit our accounts and certify them as being true and fair.他们每年对我们进行账务审核，以确保其真实无误。 As usual,the yearly audit will take place in December.跟往常一样，年度审计将在十二月份进行。

2 supervision
n.监督，管理
参考例句：
The work was done under my supervision.这项工作是在我的监督之下完成的。 The old man's will was executed under the personal supervision of the lawyer.老人的遗嘱是在律师的亲自监督下执行的。

3 auditing
n.审计，查账，决算
参考例句：
Auditing standards are the rules governing how an audit is performed.收支检查标准是规则统治一个稽核如何被运行。 The auditing services market is dominated by a few large accounting firms.审计服务市场被几家大型会计公司独占了。

4 expenditures
n.花费( expenditure的名词复数 )；使用；（尤指金钱的）支出额；（精力、时间、材料等的）耗费
参考例句：
We have overspent.We'll have to let up our expenditures next month. 我们已经超支了，下个月一定得节约开支。来自《简明英汉词典》 The pension includes an allowance of fifty pounds for traffic expenditures. 年金中包括50镑交通费补贴。来自《简明英汉词典》

5 specified
adj.特定的
参考例句：
The architect specified oak for the wood trim. 那位建筑师指定用橡木做木饰条。 It is generated by some specified means. 这是由某些未加说明的方法产生的。

6 administrative
adj.行政的，管理的
参考例句：
The administrative burden must be lifted from local government.必须解除地方政府的行政负担。 He regarded all these administrative details as beneath his notice.他认为行政管理上的这些琐事都不值一顾。

7 audited
v.审计，查账( audit的过去式和过去分词 )
参考例句：
The accounts have to be audited by a firm of external auditors. 这些账目必须由一家外聘审计员的公司来稽查。来自《简明英汉词典》 E. g. few if any charities collection publishes audited accounts. 例如很少义款收集有公布经过查核的帐目。来自互联网

8 stipulated
vt.& vi.规定；约定adj.[法]合同规定的
参考例句：
A delivery date is stipulated in the contract. 合同中规定了交货日期。 Yes, I think that's what we stipulated. 对呀，我想那是我们所订定的。来自辞典例句

9 investigations
（正式的）调查( investigation的名词复数 )；侦查；科学研究；学术研究
参考例句：
His investigations were intensive and thorough but revealed nothing. 他进行了深入彻底的调查，但没有发现什么。 He often sent them out to make investigations. 他常常派他们出去作调查。

10 jurisdiction
n.司法权，审判权，管辖权，控制权
参考例句：
It doesn't lie within my jurisdiction to set you free.我无权将你释放。 Changzhou is under the jurisdiction of Jiangsu Province.常州隶属江苏省。

11 determined
adj.坚定的；有决心的
参考例句：
I have determined on going to Tibet after graduation.我已决定毕业后去西藏。 He determined to view the rooms behind the office.他决定查看一下办公室后面的房间。

12 authorize
v.授权，委任；批准，认可
参考例句：
He said that he needed to get his supervisor to authorize my refund.他说必须让主管人员批准我的退款。 Only the President could authorize the use of the atomic bomb.只有总统才能授权使用原子弹。

13 audits
n.审计，查账( audit的名词复数 )v.审计，查账( audit的第三人称单数 )
参考例句：
Requires that use of all bond funds is subject to independent audits. 需要使用的所有债券基金是受独立审计。来自互联网 Support the locations during customer-visits, audits and quality-improvement programs. 支持客户参观，稽核和提高品质等项目。来自互联网

14 monetary
adj.货币的，钱的；通货的；金融的；财政的
参考例句：
The monetary system of some countries used to be based on gold.过去有些国家的货币制度是金本位制的。 Education in the wilderness is not a matter of monetary means.荒凉地区的教育不是钱财问题。