The external quality control method using in the laboratory, included interlaboratory comparison and measurement audit.
外部质量控制方式有实验室间比对和测量审核两种方式。
The auditor's experience and ability, morals quality, it determines certified accountant's auditing risk undertaken to audit the perfection degree of the method and laws and regulations.
审计人员的经验和能力、道德素质、审计方法以及法律法规的完善程度都决定了注册会计师所承担的审计风险。
This new sampling method not only alleviates Auditor's work, but improves the management quality of Audit Risk.
新抽样方法的使用不仅减轻审计人员的负担，而且可以提高审计风险管理的质量。
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