First, the auditor may rely on internal control to reduce the audit work. because in fact the financial information often is verified multiple times, so Auditors can comb out the basic tests if the preliminary evaluation of financial reporting is reliable.Second, the auditor must rely on internal control systems to improve the quality and effectiveness of the audit. The caution principle properly requires auditors to ensure the quality of the audit, in order to avoid the risks associated with customer's complaint or dispute, reduces the credibility of the audit firm. Besides this type of audit services, only if ensure and enhance the quality and efficiency of the audit, the audit firm may enhance, competition and his income. to accomplish this goal, requires auditors to audit approach to building science and performance
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