至关重要的是，日本公司和美国的不同而无需监管局或经营的独立性来选择审计员或磋商其费用。
Crucially, Japanese companies are not obliged, as are American ones, to have oversight boards, independent of management, to select auditors and negotiate their fees.
不过，审计员交叉出售其他服务的能力被Sarbanes-Oxley （注5)法案所限制，该法案正是旨在保持审计员们的独立性。
Yet the Sarbanes-Oxley act significantly restricted auditors’ ability to cross-sell other services in order to bolster their independence.
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