professional auditor

To improve internal auditor, product quality inspector two teams of professional skills and management level.

为提高内审员 、 产品质量检查员两支队伍的业务水平和管理水平.

the judgment of importance is the professional ability of an auditor, which will greatly affect the work of audit.

对重要性的判断是审计师的一种职业判断，对审计工作有重要影响，它贯穿于整个审计过程。

examination work is the indispensable and important link in audit working program. to raise the professional level of auditor, guarantee the quality of audit work and reduce audit risk is the objective requirement of examination work.

审理工作是审计工作程序中不可缺少的重要环节，提高审计人员的执业水平，保证审计质量，降低审计风险是做好审理工作的客观要求。