over-auditing　

over-auditing　过度审计　

One auditing problem，it means continually return to a specific area to conduct yet another audit，usually because there has been an historical concern that this area presents the most risk to the business.However，a repetitive series of audits very nearly ensures that each successive audit will be conducted in exactly the same manner as its predecessor，since it is most efficient to copy the work procedures followed by the last audit team.