同业互查 meaning in English

peer review

Second , through analyzing the reasons leading to the current audit failure happened in usa , the writer analyzes the reasons for audit failure cases from the following aspects : lacking in audit independence , the own problems of auditors and the dysfunctional peer review . through analyzing the audit reform initiated by usa , the writer provides some beneficial advises about how to develop china ' s audit business
其次，笔者通过对美国近年来审计失败案例的原因分析，从审计独立性的缺失，审计人员自身的问题所在和同业互查的形同虚设等方面分析了美国审计失败案件的原因，并通过对美国审计改革的分析，从中得出一些对我国审计事业发展的有益借鉴