中华人民共和国审计法 6

第三十八条 审计人员通过审查会计凭证、会计帐簿、会计报表，查阅与审计事项有关的文件、资料，检查现金、实物、有价证券，向有关单位和个人调查等方式进行审计，并取得证明材料。

Article 38 Auditors² shall conduct audit¹ and obtain testimonial material by means of examining accounting³ documents, account books, accounting statements, and documents and data relating to the audit items, checking cash, negotiable securities and other property, and making investigations⁴ among units and individuals concerned.

 

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.

 

第三十九条 审计组对审计事项实施审计后，应当向审计机关提出审计报告。审计报告报送审计机关前，应当征求被审计单位的意见。被审计单位应当自接到审计报告之日起十日内，将其书面意见送交审计组或者审计机关。

Article 39 Audit teams shall, after the performance of audit, submit audit reports to the audit institutions. However, prior to the submission⁵, they shall solicit⁶ opinions of the auditees. The auditees shall, within ten days from the date of receiving the audit reports, send their comments in writing to the audit teams or audit institutions.

 

第四十条 审计机关审定审计报告，对审计事项作出评价，出具审计意见书；对违反国家规定的财政收支、财务收支行为，需要依法给予处理、处罚的，在法定职权范围内作出审计决定或者向有关主管机关提出处理、处罚意见。

Article 40 Audit institutions shall, after examining the audit reports, give evaluations⁷ of the audit matters and issue auditor's opinions. They shall, within the sphere of their statutory functions and powers, make audit decisions on acts of budgetary revenues and expenditures⁸ or financial revenues and expenditures violating the regulations of the State that must be dealt with or punished according to law, or they shall make suggestions concerning disposition⁹ or punishment to the competent authorities.

 

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.

 

审计决定自送达之日起生效。

Audit decisions shall enter into force from the date when they are duly served.

 

第四十一条 被审计单位违反本法规定，拒绝或者拖延提供与审计事项有关的资料的，或者拒绝、阻碍检查的，审计机关责令改正，可以通报批评，给予警告；拒不改正的，依法追究责任。

Article 41 If an auditee, in violation¹⁰ of this Law, refuses or delays provision of information relating to audit matters, refuses or hinders examination, the audit institution concerned shall order a rectification¹¹ and may circulate a notice of criticism and issue a warning. Whoever refuses to make rectification shall be investigated for responsibility in accordance with the law.

 

第四十二条 审计机关发现被审计单位违反本法规定，转移、隐匿、篡改、毁弃会计凭证、会计帐簿、会计报表以及其他与财政收支或者财务收支有关的资料的，有权予以制止。

Article 42 When an audit institution discovers that an auditee, in violation of the provisions of this Law, transfers, conceals¹², falsifies or destroys accounting documents, account books, accounting statements or other material relating to budgetary revenues and expenditures or financial revenues and expenditures, the audit institution shall have the power to stop such acts.

 

被审计单位有前款所列行为，审计机关认为对负有直接责任的主管人员和其他直接责任人员依法应当给予行政处分的，应当提出给予行政处分的建议，被审计单位或者其上级机关、监察机关应当依法及时作出决定；构成犯罪的，由司法机关依法追究刑事责任。

If an auditee commits any of the acts specified¹³ in the preceding paragraph, and if the audit institution considers that the persons in charge and other persons who are held directly responsible should be given administrative¹⁴ sanctions according to law, the audit institution shall put forward suggestions to this effect. The auditee or its superior organ or the supervisory organ shall make decisions without delay in accordance with the law. If the cases constitutes a crime, it shall be investigated for criminal responsibility by the judicial¹⁵ organ according to law.

 

第四十三条 被审计单位违反本法规定，转移、隐匿违法取得的资产的，审计机关、人民政府或者有关主管部门在法定职权范围内有权予以制止，或者申请法院采取保全措施。

Article 43 If an auditee, in violation of this Law, transfers or conceals assets gained unlawfully, the audit institution, the people's government or the competent authorities shall have the power to stop such acts within the sphere of its statutory functions and powers or appeal to the court for adoption¹⁶ of preservative¹⁷ measures.

 

被审计单位有前款所列行为，审计机关认为对负有直接责任的主管人员和其他直接责任人员依法应当给予行政处分的，应当提出给予行政处分的建议，被审计单位或者其上级机关、监察机关应当依法及时作出决定；构成犯罪的，由司法机关依法追究刑事责任。

If an auditee commits any of the acts specified in the preceding paragraph, and if the audit institution considers that the persons in charge and other persons who are held directly responsible should be given administrative sanctions according to law, the audit institution shall put forward suggestions to this effect. The auditee or its superior organ or the supervisory organ shall make a decision without delay in accordance with the law. If the case constitutes a crime, it shall be investigated for criminal responsibility by the judicial organ according to law.

 

第四十四条 对本级各部门（含直属单位）和下级政府违反预算的行为或者其他违反国家规定的财政收支行为，审计机关、人民政府或者有关主管部门在法定职权范围内，依照法律、行政法规的规定作出处理。

Article 44 With respect to the acts violating the budgets or other acts of budgetary revenues and expenditures violating the regulations of the State committed by departments (including units directly subordinate to them) at the corresponding levels or by the governments at lower levels, audit institutions, the people's governments or the competent authorities shall deal with them within the sphere of their statutory functions and powers and in accordance with the laws and administrative rules and regulations.

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