随着乡镇经济的不断增长，乡镇审计的地位和作用日益突出。
With the constant growth of villages and towns' economy, position and function of the villages and towns audit are increasingly outstanding.
审计职业界能赢得今天的社会地位和声誉，在很大程度上源于审计独立性以及对这一问题的持续关注。
Audit profession should owe its current status and prestige, to a high degree, to the persistent auditing independence.
审计专业判断在审计理论中占有重要的地位，并贯穿于审计过程的始终。
Audit specialty judgement plays an important role in the theory of audit in the whole process of auditing.
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