The former rests auditor capability, audit procedure, audit sampling and audit devotion; the latter rests with audit independence. Audit quality results from joint operation of these factors.
前者取决于审计师的执业能力、审计程序、审计取样以及审计投入等因素；后者是由审计师的独立性决定的，审计质量是这些因素共同作用的结果。
参考来源 - 上市公司审计质量研究·2,447,543篇论文数据，部分数据来源于NoteExpress
Are there internal audit procedure and records available?
是否有内审程序和记录？
Final it set up an economic responsibility audit procedure and method based on of HongLi's actual situation.
最后论文建立了符合宏立公司实际情况的经济责任审计程序和方法。
The article explicates the audits of report from the aspects of audit procedure, audit content and qualification of auditor.
本文从审核程序、审核人员资质、审核内容等方面对报告的审核进行了阐述。
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