Changing focus to the internal release of records allows the freedom that the external well-being system is searching for.

改变焦点去释放内在记录产生了外在型幸福系统正寻找的自由。

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In a large firm, this must be replaced by a system of internal control, exercised through accounting reports and records.

而在大公司里，则采用财务报表和帐簿这样一种内部控制制度加以实现。

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Obtain written records of the audited company's board of directors' and managers' control objectives and internal control system policies and procedures, and other necessary information.

取得受查公司董事会及经理人之控制目标、内部控制制度政策与程序之书面纪录及其他必要之资讯。

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