建立对审计业务充分的计划和监督。
Establish adequate planning and supervision of the engagement.
第三条审计机关编制审计项目计划，按照计划确定的审计事项实施审计监督。
Article 3audit institutions shall prepare audit plans and conduct audit according to assignments determined by the audit plans.
第三条审计机关编制审计项目计划，按照计划确定的审计事项实施审计监督。
Article 3audit institutions shall prepare audit plans and conduct audit according to assignments determined by the audit plans.
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