Principles for handling finance, accounting and auditing. （十二）财务、会计、审计的处理原则；
Auditing model is a system of framework that includes audit objective, audit method and audit procedure, while it must meet the need of the economic situation. 审计模式是包含审计目标、审计方法、审计程序等要素集合的系统，审计模式需适应经济环境具体情况的要求。
She should be familiar with Chinese accounting regulation of enterprise and relevant accounting and auditing law and regulation. 熟悉中国企业会计制度和相关会计审计法规。
DeAngelo, L. E. Auclitor Size and Audit Quality[J]. Journal of Accounting and Economies,1981, (3) :183-199. 吴溪.