With the changing of audit situation, auditor must grasp a series of new audit technology to efficiently carry out audit work under the environment of computerization.
随着审计形势的变化，审计人员要掌握一套新的审计技术，以便在计算机环境下有效地开展审计工作。
The management authorities purchase the advantageous audit opinion or threaten auditor's independence through changing the auditor, which will harm audit quality maintenance.
上市公司管理当局通过变更审计师购买有利的审计意见，或是通过提出变更审计师威胁审计师的独立性，都将有损审计质量的保持。
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