欧盟公司法的统一是不断向前推进的，有关法定审计的第8号公司法指令是欧盟公司法的组成部分。
The unification of EU Company Law moves forward continuously, and the 8th Directive concerning statutory auditing is part of EU Company Law.
审计机关负责人依照法定程序任免。
Persons in charge of audit institutions shall be appointed or removed in accordance with legal procedures.
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.
审计机关负责人依照法定程序任免。
Leading persons of audit institutions shall be appointed or removed in accordance with statutory procedures.
第四十七条审计机关在法定职权范围内作出的审计决定，被审计单位应当执行。
Article 47 the audit decision made by an audit institution within the limits of its statutory functions and powers shall be executed by the auditee.
第四十七条审计机关在法定职权范围内作出的审计决定，被审计单位应当执行。
Article 47 the audit decision made by an audit institution within the limits of its statutory functions and powers shall be executed by the auditee.
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