A.審計(jì)機(jī)關(guān)的審計(jì)管轄范圍,根據(jù)被審計(jì)單位的財(cái)政、財(cái)務(wù)隸屬關(guān)系或者國(guó)有資產(chǎn)監(jiān)督管理關(guān)系確定
B.涉及國(guó)家重大機(jī)密的軍品科研、生產(chǎn)單位,由審計(jì)署專(zhuān)業(yè)審計(jì)司審計(jì)
C.審計(jì)署根據(jù)規(guī)定,結(jié)合審計(jì)對(duì)象的實(shí)際情況,具體確定審計(jì)署各專(zhuān)業(yè)審計(jì)司和派出機(jī)構(gòu)的審計(jì)分工范圍
D.對(duì)于中央被審機(jī)構(gòu)的審計(jì)已經(jīng)劃定了審計(jì)管轄范圍和審計(jì)分工的不得隨意更改
E.審計(jì)機(jī)關(guān)的審計(jì)管轄范圍,僅僅根據(jù)被審計(jì)單位的財(cái)務(wù)隸屬關(guān)系確定