所有金融交易必须为强制审计记录提供可跟踪性和防篡改机制(SarbanesOxley)。
All financial transactions must provide traceability and tamper proof mechanisms for mandatory audit records. (Sarbanes Oxley).
在强制审计阶段，上市公司是否购买审计服务不存在差异，但选择的审计服务的质量高低却有很大差距。
In mandatory audit stage, there is no difference in whether to purchase audit services, but the more significant difference lies in the level of audit quality of service chosen.
而另一个办法也许是强制法院多加利用审计机构核查律师账单，比如诉讼费控制机构和合法账单组织。
An alternative approach would be to force courts to make more use of services that audit lawyers' bills, such as Legal Cost Control and Legalbill.
其中很多都必须采用允许以后进行审计的方式处理(某些情况下，这是法律强制要求的做法)。
Many of them must be handled in a way that allows later auditing, and in some cases, this is legally required.
为了防止缓冲时间过长，DB 2定时强制地写审计记录。
To prevent an extended period of buffering, DB2 forces the writing of the audit records regularly.
强制剥离出纯审计业务公司，将会使得一个令人激动的成长型业务与一个发展缓慢但至关重要的业务分开，至少是在欧洲内会是如此。
Forcing the breakout of pure audit firms would separate an exciting and growing business from a plodding but vital one, in Europe at least.
这些法规由确定商业决策是否由恰当的人员根据恰当的政策制定出来，的审计强制执行。
These regulations are enforced by audits that determine whether or not business decisions were made by the appropriate staff according to appropriate policies.
最后一步是帮助强制使用统一的审计字段名称，并确保数据库实体具有这些字段。
The final step is a way to help enforce the names of the audit fields and to ensure that the database entities have those fields.
研究报告的一位作者，来自博可尼大学的玛拉·卡梅伦指出法定的强制更换会恶化审计质量。
One of the authors, Mara Cameran of Bocconi University, found that mandatory rotation tends to worsen audit quality.
例如，澳大利亚的维多利亚州立法机构要求气体排放大户接受强制性能源审计，并根据其建议开展为期三年以下的整改。
For example, regulators in the state of Victoria in Australia require all large emitters to have a compulsory energy audit and undertake any recommendations that have a three-year payback or less.
你建议每隔多少年执行一次强制性转换审计事务所？
How often do you suggest for the mandatory audit firm rotation?
《审计指南说明》不建立新的审计标准，不修改已经存在的审计标准，也不是强制性的。
Auditing Guidance Statements do not establish new Auditing Standards, do not amend existing Auditing Standards, and are not mandatory.
你是否认为强制转换审计事务所会增加审计师的独立性？
Do you perceive mandatory audit firm rotation will increase the auditor independence?
你是否认为强制性披露审计和非审计费用会增加审计师的独立性?。
Do you perceive mandatory disclosure of audit and non-audit fees will increase the auditor independence?
最好的保证独立性（同时削弱大公司的抑制）的办法是强制性的轮换：客户被要求每七年左右委任新的审计公司。
The best way to ensure independence (and weaken the stranglehold of the big auditors) is compulsory rotation: clients should be required to appoint a new firm every seven years or so.
结果发现，在审计收费信息强制披露之后，中国审计市场审计收费差异显著缩小。同时，进一步研究发现过低的审计收费一定程度上损害了审计质量。
The results show that the difference in audit fees between companies decreased after the policy was implemented, and that an unreasonably low audit fee damages audit quality.
结果发现，在审计收费信息强制披露之后，中国审计市场审计收费差异显著缩小。同时，进一步研究发现过低的审计收费一定程度上损害了审计质量。
The results show that the difference in audit fees between companies decreased after the policy was implemented, and that an unreasonably low audit fee damages audit quality.
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