Audit institutions shall form audit teams according to the audit items specified in the audit plans and shall serve audit notifications to the auditees three days prior to the execution of audit。After the completion of audit， audit teams shall submit audit reports to the audit institutions。The latter will examine the audit reports，appraise the audit items and produce their audit opinions。Audit institutions shall make audit decisions or produce audit recommendations to the competent authorities on making out disposition or punishment against relevant irregularities。