审计质量是审计信息质量的基础。
Thee quality of information of audit results depends on quality of audit work.
它被设计为包含关于CM控制之下的条目的信息，包括追踪矩阵、质量控制记录，和支持客户审计的信息。
It is designed to contain information about the items under CM control, including trace matrices, quality control records, and information to support customer audits.
分析性复核贯穿于审计全过程，是一个全程性的判断会计信息质量的方法。
Analytical review run through all the auditing courses, it is a full course method of judging accounting information quality.
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