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第一条为了促进审计机关正确履行职责,加强对审计项目质量的监督和管理,保证审计质量,根据《中华人民共和国审计法》以及其他有关法律、法规,制定本规定。第二条本规定所称审计项目质量检查,是指审计机关依据有关法律、法规和规章的规定,对本级派出机构、下级审计机关完成审计项目质量情况进行审查和评价。
Article 1 These Provisions are formulated in accordance with the “Audit Law of the People’s Republic of China” and other relevant laws and regulations in order to promote the correct performance of duties by auditing agencies, supervise and manage the quality of auditing projects and ensure the quality of auditing. Article 2 The quality inspection of audit items mentioned in these Provisions refers to the audit institutions examining and evaluating the quality of auditing projects completed by the agencies at the same level and the auditing agencies at lower levels in accordance with the provisions of the relevant laws, rules and regulations.