Its concrete process can divide into three stages, including the preliminary investigation, brief investigation, audit investigation, submitting report and continuing investigation, etc.
其具体运作大致分为三个阶段，主要包括初步调查，简单调查，审核调查，提交报告及继续调查等环节。
2
The auditing authorities at all levels of our country pilot and explore the efficiency audit in various degree similarly, but it is preliminary, fragmentary and lack of systematization.
At the same time in accordance with the audit risk assessment methods of modern risk-oriented audit make a preliminary study of the relevance between life-cycle of client and audit risk.