audit of material purchase [审计] 材料采购审计
purchase of audit opinions 购买审计意见
Audit fee is not transparent, is easy to make purchase audit opinion and so on to impair auditor's independent behavior.
审计收费不透明，容易发生购买审计意见等有损审计师独立性的行为。
In mandatory audit stage, there is no difference in whether to purchase audit services, but the more significant difference lies in the level of audit quality of service chosen.
在强制审计阶段，上市公司是否购买审计服务不存在差异，但选择的审计服务的质量高低却有很大差距。
METHODS: Based on the related laws and regulations on the management and audit of drugs, the internal control audit, purchase audit, price audit, and audit of drug use etc were analyzed.
方法：结合药品管理和审计相关法律法规，从医疗机构药品管理内控制度审计、采购审计、价格审计、利用审计等方面进行分析。
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