Auditors need to take a macro view of this by considering the system performance as a whole when determining the actual trend based on audit evidence.

 
  • 審核員需從宏觀(guān)的角度評審這一過(guò)程,并在根據審核證據確定實(shí)際的體系改進(jìn)的趨勢時(shí),應整體評價(jià)體系的運行情況。
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