The FRC should promote wider understanding of the possible effects on audit choice of changes to audit firm ownership rules, subject to there being sufficient safeguards to protect auditor independence and audit quality.
英
美
- 因為審計事務(wù)所隸屬關(guān)系的改變有可能會(huì )對審計選擇產(chǎn)生影響，所以英國財務(wù)報告理事會(huì )應加深對此類(lèi)現象的理解，充分保障審計的獨立性和審計質(zhì)量。
