Influence of auditing procedure on auditing efficiency

Auditing procedure is the summation of working steps of auditing organizations and personnel to reach auditing objective.The best way to settle the contradictions between auditing procedure and tasks is to raise auditing work efficiency and make effective use of audited results,we should learn advanced auditing methods,carry out regular audit,make use of the results of social auditing and interior auditing,carry out computeraided auditing so as to raise auditing efficiency.