The best way to ensure independence (and weaken the stranglehold of the big auditors) is compulsory rotation: clients should be required to appoint a new firm every seven years or so.
The best way to ensure independence (and weaken the stranglehold of the big auditors) is compulsory rotation: clients should be required to appoint a new firm every seven years or so.
强制轮值制度是保证审计人员的独立性（削弱几大审计所的压制）的最好办法：客户应该任命大约每七年任命一个新的审计所。