National Conference of Customs Directors in 2008 required that "auditing departments should study the use of audit agencies, to actively carry out routine inspection, special inspection and verification inspection". 2008年全国海关关长会议提出稽查部门要研究借助中介机构审计力量,积极开展常规稽查、专项稽查和验证稽查的要求。
Next expounds accounting event procedure under the real-time accounting system, according to these it analyses the corresponding Continuous Auditing routine. 其次介绍实时会计系统下的会计业务程序,在此基础上提出相对应的连续性审计程序。