简述审计的特征？
字串5
网友解答： Auditing is independent professional services that improve the quality of information for ecision makers. Auditing is the accumulation and evaluation of evidence about infomation to determine and report on the degree of correspondence between the information and established criteris.
It is performed by competent,indepent professioanls.
It require management risk through the entire auditing.
It is usually devided into interanl audit and external audit.
字串4 网友解答：
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