Article 21 when determining the audit team leader , the audit team members and the division of their work , the determiner shall take their professional capabilities and professional ethics into consideration so as to meet the requirements in relevant provisions .
Aiming at these defects , on responsible part , we should chang oragnation responsibilty to determiner ( natural person ) responsibilty ; on penal responsibilty , we should improve legislation of perjury crime and establish contempt crime ; on civil responsibilty , we should position the determiner correctly and identify the property of determiners civil responsibiltyclearly .