审计特征是审计理论的重要组成部分，它赋予审计时代特征和行为内涵。
Audit characteristics is an important part of auditing theory, which reflects the demand of the development of The Times.
长期以来，我国工程项目竣工结(决)算审计带有明显的事后审计特征。
In China, for a long time, auditing completed final account (estimate) of construction project has been featured with a significant post-audit.
一旦将审计报告定义为一种“增量”信息，该种信息就必须具备某些重要特征。
When the audit report is viewed as one sort of incremental information, it must have some special characteristics.
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