Due to its deep connotation of theory and complexityof operation, the process approach becomes the stress and difficulty of a quality management system operation and audit.
由于其深刻的理论内涵和操作的复杂性，使之成为了质量管理体系运行和审核的重点和难点。
2
The characteristics of the economic responsibility audit refer to the specialty of purpose and function, the complexity of method and the passivity of work arrangement.
目的作用的特殊性、方式方法的复杂性、工作安排的被动性，是经济责任审计的特点。
3
Through empirical analysis, draw the following conclusions: a listed company size, complexityof the business, whether for four, the type of audit opinion and audit-related fees significantly.