审计的两个基本特征：独立性和权威性。
Audits of the two basic characteristics: independence and authority.
针对我国内部审计的现状，要使其具有相当的有效性，必须赋予一定的独立性和很大的权威性。
In view of the status quo of our internal audit, for making it even effective, it must be given a certain independence and great authority.
侦查监督权应当具有四个方面的特征，即侦查监督权的独特性、相对独立性、权威性和权责统一性。
The right of investigative supervision should follow a four sided pattern: being unique, relatively independent authoritative and mindful of unity of responsibility and rights.
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