For the 21 final reports (of which 18 are on audits that were started and finalized in 2003 and three are on those that had continued into 2003 from 2002), the overall audit opinions are as follows:
5. 审计和业绩审查处一直采用标准的审计意见系统，把对审计中的内部控制活动的评估分为三类：满意、部分满意和不足。