However, the inconsistencies in the interpretation of the independence concept and the subsequent auditing practice resulted herein cause independent supervisory work to be trapped in a vicious cycle.

 
  • 由于獨立性概念的不一致及其所導致的運作與執行的不一致,使得對獨立性的監管陷入一種不可自拔的惡性循環(huán)之中。
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