Incomplete or unqualified application materials: If the materials submitted by the applicant are incomplete or do not meet the relevant application requirements, the audit department needs to contact the applicant for supplementary materials or verification, which will extend the audit time.

1. Insufficient auditors: If the audit department is short of staff, it will affect the audit speed and thus slow down the audit process.

2. Complicated audit process: If the audit process is too complicated and needs the coordination of multiple departments, it will lead to a long audit time.