For item types declared as auditable, the repository automatically remembers an audit trail of past states of the item, including the user who saved the item and the time of the change.

对于声明为auditable的项类型，存储库自动记忆该项的过往状态的审核跟踪，包括保存该项的用户和更改时间。

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For item types which do not require audit history, the platform allows them to be declared as simple items, and the repository will retain only the latest state of the item.

对于不需要审核历史记录的项类型，该平台允许将它们声明为simple项，并且存储库将仅保留该项的最新状态。

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The further results shows that the absolute value of adjustment item between the two accounting regimes has significant positive effect on the increase of audit fees.

其实践意义在于，研究发现会计准则变迁除了导致增大资本成本，降低会计盈余的价值相关性等间接的暂时性成本外，也有提高审计费用这一直接成本。

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