第三、四章则就审计委员会现行的最佳指引，逐一探究其制度内容并分别就理论与实务加以阐述；
S. , Britain and Canada. The third and fourth chapters analyze the current audit committee regulation on both theoretical and actual practices.
目前在我国，不同规模会计师事务所的审计质量是否存在差异，实务界与理论界一直存在争议。
Currently in China, are there different audit qualities among accounting firms of different sizes, practical and theoretical circles have been controversial.
最后通过具体的审计案例，运用建立的理论与实务方案，试分析了如何进行质量审计。
At last, it gives us an example to expound how to do quality audit of the capital construction projects.
审计报告的变迁过程不仅反映了审计理论与思想的演变过程，而且反映了审计实务的演变过程。
All the great development of audit theory and practice are sure to reflect on the evolution of audit report.
后安然时代审计理论界和实务界大量研究与风险导向审计相关的问题，并有一定的成果。
After Enron event, auditing theoretical and practical fields make great studies about Risk-Oriented auditing.
后安然时代审计理论界和实务界大量研究与风险导向审计相关的问题，并有一定的成果。
After Enron event, auditing theoretical and practical fields make great studies about Risk-Oriented auditing.
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