管理人员素质量化审计首先要求划分审计要点,并按照各审计要点及其之间关系设计量化评价分值和评价标准,然后实施审计评价,形成相对客观、准确的审计结论。
It must be classified first according to the key points of auditing , and then desinged the grades and standards of quantity valuation to make auditing valuation and to have an objective and corrective auditing conclusion .