如果经理人注重客户满意度,那么审计师应该指出如何设置控制体系以提供客户服务的前瞻性和一贯性指标。
If you know that the manager values client satisfaction, point out how the control's design can be used to provide proactive and consistent evidence of client service.
最后结合各指标的评价要点将其设置为控制项、分值项或等级项,对评估对象予以星级判定。
Lastly, combining key points of evaluation of each index, sets the elements as control items, score items and grade items, in order to give evaluation object the star determination.
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