文章探讨了查新报告实质性审核作为查新质量控制最后一个环节的内涵、局限性、建议应用的范围及必要性,并采用回顾性调查及实证研究举证高水平实质性查新审核的必要性及重要性。 This paper discusses the content, limitations and the scope and necessity of the substantive examination of the audit report as the final step of the new quality control check, and adopts the necessity of retrospective investigation and empirical study to prove the substantive audit of the substantive new audit And importance.