As the important economic relationship with customer and CPA, audit fee has became one of the great causes that influence audit quantity and the object of audit research.
审计收费作为客户与注册会计师之间的重要的经济联系，是影响审计质量的重要因素之一，已逐渐成为审计研究的重要对象。
Based on analysis of definition and function of audit mechanism, the principle of setting audit object and rules that audit must abide by are introduced.
分析了审计的定义和功能，介绍了审计对象的选择条件和审计进程应遵循的规则。
Compared with other types of audit, the accountability audit has some characteristics distinct from them in object, audit coverage, procedure and reporting.
与其他审计类型相比，经济责任审计在审计客体、审计内容、审计程序和审计报告上有比较明显的特征。
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