This knowledge should be used to adapt the auditing techniques used, the extent and nature of testing undertaken and the timing of audit reporting.
这些知识应该不断的与审计方法、测试的范围与程度以及审计报告的时间相适应。
2
Subjectively, the backward in auditing theory, system and technic is also an important factor of the formation of the risk of government audit in a great extent.
主观上审计理论、制度与技术方法的滞后性，在很大程度上也是国家审计风险形成的重要因素。
3
Fourthly, if the payable audit fees aren't paid, and they aren't paid until the next auditing time, then the clients become to be the debtor of the firms to some extent, so it can harm independence.