检查可以采取抽查有关资料或委托中介机构审计等方式。
It may randomly inspect relevant materials or trust the agencies to audit it.
在此基础上，文中亦阐明了通过抽查法的规范实施，对促进我国审计电算化的实现所起的作用。
Based on the contents above, this article also presents the roles which will be played by normally using audit test in the realization of computerized auditing in our country.
审计人员进行审行，完整可以根据须要进行顺查、逆查或抽查。
Auditors are judged according to need, can completely on the spot check, inverse check or.
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