Article 6 Certified Public Accountants shall obtain sufficient and appreciate audit evidence so as to reach reasonable audit conclusion, which will constitute the basis of auditors' opinion.
第六条注册会计师应当获取充分、适当的审计证据,以得出合理的审计结论,作为形成审计意见的基础。
The paper take the example of ICDE quality audit for STVU to give a detailed explanation of the quality audit from aspects of content, process, conclusion, etc.
本文以上海电大接受ICDE质量评审为案例,详细地阐述了ICDE质量评审的内容、过程、结论等。
Conclusion The prescription writing could be standardized by the audit of unqualified prescription to promote the rational drug use.
结论通过对医院不合格处方的审核工作,使得医生可以真正执行标准规范处方书写,促进临床合理用药。
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