Due to its deep connotation of theory and complexity of operation, the process approach becomes the stress and difficulty of a quality management system operation and audit.
由于其深刻的理论内涵和操作的复杂性，使之成为了质量管理体系运行和审核的重点和难点。
The characteristics of the economic responsibility audit refer to the specialty of purpose and function, the complexity of method and the passivity of work arrangement.
目的作用的特殊性、方式方法的复杂性、工作安排的被动性，是经济责任审计的特点。
Through empirical analysis, draw the following conclusions: a listed company size, complexity of the business, whether for four, the type of audit opinion and audit-related fees significantly.
通过实证分析，得出以下结论：上市公司规模、业务复杂性、是否为四大、审计意见的类型与审计收费显著相关。
Through empirical analysis, draw the following conclusions: a listed company size, complexity of the business, whether for four, the type of audit opinion and audit-related fees significantly.
通过实证分析，得出以下结论：上市公司规模、业务复杂性、是否为四大、审计意见的类型与审计收费显著相关。
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