auditing

As the necessary measure of internal control, we should enforce the audit of internal control and configurate a cyclic model of business.

善部控制的必要手段，首先对部控制的审计做出强制性的安排，其次要构造业务循环模型。

On the other hand, it can also be objective factors: immaturity of social auditing profession, unusefulness of work procedure, imperfect laws and regulations.

也有客观方面的原因，如我国民间审计尚不成熟，作程序不科学，法律法规不健全等。

They should calmly explain that the audit process is all about the system, put the auditees at ease and depersonalize the process as much as possible.

他们平静地解释审核过程是针对体系的，让被审人员放宽心，审核过程尽可能的去掉个人因素。

A surveillance audit is carried out once a year within the three-year validity period and recertification audit will be conducted at the expiry of the three-year period.

在三有效期进行一次监督审核，三到期进行再认证审核。

Abstract: The existing issues such as multi- clientage and deficiency, in adequencies of each clientage in audit remain an important cause of non - regulated market for listed companies.

摘 要: 审计活动存在的多种委托关系及各个委托环节有效约束与控制的不足与缺乏，是目前我国上市公司审计市场不规范的一个重要原因。