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。
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.
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.
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.
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