1. Military hospitals plays very important roles in mutual agency duty.

2. The arrangement for partners' mutual agency under the partnership system would effectively improve the quality of CPA audit.

3. Thus, the concept of unlimited liability and mutual agency apply only to the general partners of a limited partnership .

4. The factor of mutual agency suggests the need FOR exercising great caution in the selection of a partner.

5. We should improve consciousness, regulate the system of mutual agency duty, link the system with promotion, and change the situation of obeying administrational orders into voluntary actions.

6. Offsetting these advantages of a partnership are such serious disadvantages as limited life, unlimited liability, and mutual agency.

7. A partner is a business organized as a partnership who possesses the traditional rights and responsibilities of a partner, including mutual agency and unlimited personal liability.