具体审计技术
具体审计技术-
第三，现任审计师在针对具体审计客户有关审计技术的投入可能会改变审计师类型，且最终会增加客户更换审计师的不经济性；
Third , an incumbent auditor 's investment in client-specific audit technology may change the auditor 's type and , in turn , increase the client 's disutility from switching .
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因为单纯研究具体技术方法不能解决开展绩效审计的现实问题，本文从思想方法创新指导具体审计技术方法的角度进行绩效审计方法模式研究。
Because specific technical methods alone can not solve the real problems of performance audits , this dissertation studies specific audit technical approach guided by innovative thinking method .