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.

• 因为审计事务所隶属关系的改变有可能会对审计选择产生影响，所以英国财务报告理事会应加深对此类现象的理解，充分保障审计的独立性和审计质量。