目的作用的特殊性、方式方法的复杂性、工作安排的被动性，是经济责任审计的特点。

The characteristics of the economic responsibility audit refer to the specialty of purpose and function, the complexity of method and the passivity of work arrangement.

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但是，由于审计行业自身的特点，现实中审计质量低下、审计师和上市公司“共谋”的现象却屡见不鲜。

But due to the characteristics of auditing industry, the phenomenon of low-quality auditing and the "conspiracy" between auditors and listed companies frequently arise in practice.

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黄金企业的性质和特点决定了黄金企业的管理审计不同于其他一般性生产经营企业，具有自己的特征。

The gold enterprise's nature and the characteristic had decided the gold enterprise's managerial auditing is different with other generality production operation enterprise, has own characteristic.

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