规则制订出来是让人遵守，而不是让人破坏。
第一本根据中国的会计规则制订，并由中国的审计员验核。
The first set is prepared under Chinese accounting rules, audited by Chinese auditors.
他们的内部审计部门往往仅仅是协助外部组织的需要，例如审计委员会或规则制订部门。
The internal audit function in this group often existed only to appease an outside party such as an audit committee or regulators.
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