If the root user reads data from the guard point, data is not decrypted, and the action is logged for audit.
如果根用户从保护点读取数据，那么数据将不被解密，并且会记录该操作用于审计。
Other requests for access to the guard point are denied, and the action is logged for audit.
其他要求访问保护点的请求都将遭到拒绝，并且会记录该操作用于审计。
How to guard against and control audit risk by adopting valid means, reduce the loss that the risk brings to a minimum level have become an urgent matter for accountants.
如何采取有效的手段防范和控制审计风险，最大限度地降低风险给自身带来的损失已成为会计服务机构的当务之急。
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