2. Accumulate through long-term practice and experience, a set of intact, effectual quality guarantees the system and trains systems.
经过长期的实践和经验积累,拥有一套完整的、之有效的品质保证体系和培训体系。
3. Audit culture is the ability and achievements the audit organizations and personnel acquire,
accumulate, create and extend in audit practice.
审计文化是审计组织和人员在审计实践中所获得、积累、创造和延续的能力与成果。