Where a dispute arises on audit jurisdiction between audit institutions, the matter shall be determined by an audit institution superior to both disputing parties.
审计机关之间对审计管辖范围有争议的，由其共同的上级审计机关确定。
2
If we are planning to write to an auditing table, we have to make sure that we match the audit table definition, no matter which table is being audited.
如果我们正在计划编写一个审计表，我们必须确保我们匹配审计表定义，不管正在审计的是哪个表。
3
Inside control audit as the stress of audit is decide by the objective and managing key element, at the same time, should give right selection to the new matter and new situation.