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1·Leading persons of audit institutions shall be appointed or removed in accordance with statutory procedures.

审计机关负责人依照法定程序任免。

2·Article 47 the audit decision made by an audit institution within the limits of its statutory functions and powers shall be executed by the auditee.

第四十七条审计机关在法定职权范围内作出的审计决定，被审计单位应当执行。