Instructional supervision has been an indispensable measure in improving education efficiency and quality in many colleges.

教学督导工作是提高办学效益必不可少的一项措施。

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This paper analyzed the opportunity and emphasis of auditing, pointed out the control skill and notice, and had instructional significance on supervision.

文章对审核时机及审核重点进行了较为全面的分析，从中指出其控制技巧与注意事项，对监理实践有一定的指导意义。

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