Improving the quality of auditing and reducing its risk depend on setting a strict standard for the quality of auditing and carrying on an inter-checking system in the same trade.
提高审计工作质量、降低审计风险，需要建立严谨的审计质量标准和实行严格的同业互查制度。
METHODS: the rationale and practice of international pharmaceutical pricing were analyzed, the difficulties in setting prices were discussed, and the inter-nation influence on prices was investigated.
方法：分析国际药品价格制定的基本思路和做法，剖析价格制定过程中的难点，探讨国家间价格影响的途径和程度。
It was also observed that the "inter-grain apical dominance" in hybrid rice was stronger than its restorer, which might be one of the main reasons for low seed setting in hybrid rice combination.
强势粒对弱势粒物质摄取能力的优势，可能是杂交稻籽粒结实率低下的重要原因之一。
It was also observed that the "inter-grain apical dominance" in hybrid rice was stronger than its restorer, which might be one of the main reasons for low seed setting in hybrid rice combination.
强势粒对弱势粒物质摄取能力的优势，可能是杂交稻籽粒结实率低下的重要原因之一。
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