It was noted that the majority of the observations and recommendations raised in the liquidation audit report resulted from the fact that the audit field work was carried out while the financial matters and the closing of the books were not yet fully completed.
其中指出，清理结束审计报告中大多数的意见和建议都是因为在财务事项和结账工作尚未彻底结束的情况下进行外地审计工作而提出的。