Article 82 A joint venture shall appoint an auditor (a small joint venture need not) to be responsible for ext mining and checking its financial receipts, expenditures and accounts, and submitting reports to the board of directors and the president.

• 第八十二条 合营企业设审计师（小的企业可不设），负责审查、稽核合营企业的财务收支和会计帐目，向董事会、总经理提出报告。