派出审计

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 .

专项审计调查组对派出的审计机关负责，并报告工作。

Special audit investigation teams shall report to the audit institutions that dispatch them ( hereinafter referred to as the dispatching audit institutions ) .

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 .

驻部门派出机构根据审计署授权，依法进行审计工作。

Audit offices dispatched to departments shall conduct their audit according to the law and authorization from the CNAO .