The risks in auditing are growing, as it is weak at local levels. 審計基礎工作薄弱,審計風險在加大等等,這些都是需要審計機關迫切予以解決的。
Accountability-based performance auditing plays a non-fungible role in monitoring performance of public investments. 審計機關依據受託責任開展的績效審計對監督公共投資績效有著其他監督形式不可替代的作用。