Mandatory rotation would probably not do much harm; but it might well not do much good, either.
法定轮换制不大会带来坏处，但也许也无法使情况变得多好。
One of the authors, Mara Cameran of Bocconi University, found that mandatory rotation tends to worsen audit quality.
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。
After the enact of mandatory rotation rule, the compliance rate increased from about 50% in 2003 annual audit up to about 80% in 2004 annual audit.
强制轮换政策施行后，各证券特许会计师事务所对该政策的遵循程度从2003年审中的50%左右提高到了2004年审中的80%左右。
Michel Barnier, the European Union’s commissioner for the internal market, also raised mandatory rotation in a “green paper” last year and it is likely to feature in formal proposals this November.
欧盟负责内部市场与金融监管执委米歇尔•巴尼耶同样在去年的一份绿皮书中提议施行法定的轮换制度，并且很有可能在今年11月以正式议案提出。
Michel Barnier, the European Union's commissioner for the internal market, also raised mandatory rotation in a "green paper" last year and it is likely to feature in formal proposals this November.
欧盟负责内部市场与金融监管执委米歇尔•巴尼耶同样在去年的一份绿皮书中提议施行法定的轮换制度，并且很有可能在今年11月以正式议案提出。
How often do you suggest for the mandatory audit firm rotation?
你建议每隔多少年执行一次强制性转换审计事务所？
Do you perceive mandatory audit firm rotation will increase the auditor independence?
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?
你是否认为强制转换审计事务所会增加审计师的独立性？
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